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 36,000 units. The company budgets sales of 200,000 units in October. The merchandise cost per unit is $3. Prepare the merchandise purchases budgets for the months of July, August, and September