Walker Company prepares monthly budgets. Company policy is to end each month with merchandise inventory equal to $20\%$ of budgeted unit sales for the following month. Budgeted sales and merchandise purchases for the next three months follow. Beginning inventory on July $1$ is $42,000$ units. The company budgets sales of $200,000$ units in October. The merchandise cost per unit is $$3.$

$\backslash$table$[[,$July,August,September$],[$Budgeted sales units,$210,000,310,000,280,000],[$Units to purchase,$230,000,304,000,264,000]]$

Prepare the merchandise purchases budgets for the months of July, August, and September.

$\backslash$table$[[$WALKER COMPANY$],[,$July,August,September$],[,,,],[,,,],[$Next period budgeted sales units,,,$],[$Ratio of inventory to future sales,,,$],[,,,],[$Total required units,,,$],[,,,],[$Units to purchase,,,$],[$Cost per unit,,,$],[$Cost of merchandise purchases,,,$]]$