udgeted sales of The Music Shop for the first six months of 2010 are as follows: Month Unit Sales Month Unit Sales January 140,000 April 200,000 February 140,000 May 160,000 March 200,000 June 220,000 Beginning inventory for 2010 is 60,000 units. The budgeted inventory at the end of a month is 30 percent of units to be sold the following month. Purchase price per unit is $4. Prepare a purchases budget in units and dollars for each month, January through May.