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 $190,000$ units in October. The merchandise cost per unit is $$2.$

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