Walker Company prepares monthly budgets. Company policy is to end each month with merchandise inventory equal to $15\%$ 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 $27,000$ units. The company budgets sales of $200,000$ units in October. The merchandise cost per unit is $$2.$

$\backslash$table$[[,$July,August,September$],[$Budgeted sales units,$180,000,315,000,27\backslash$theta $,00\backslash$theta $],[$Units to purchase,$200,250,308,250,259,500]]$

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

$\backslash$table$[[$WALKER COMPANY$],[$Merchandise Purchases Budget$],[,$July,August,September$],[$Desired ending inventory units$],[$Add: Desired ending inventory$],[$Next period budgeted sales units$],[$Ratio of inventory to future sales$],[$Beginning inventory $($units$),0,0,0],[$Total required units$],[$Less: Desired ending inventory$],[$Units to purchase$],[$Cost per unit$],[$Cost of merchandise purchases,,,$]]$