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 $40,000$ units. The company budgets sales of $180,000$ units in October. The merchandise cost per unit is $$2.$

$\backslash$table$[[$Juty$,$August,September,$],[$Budgeted sales units,$200,000,310,000,300,000],[$Units to purchase,$222,000,308,000,276,000]]$

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

$\backslash$table$[[$WALKER COMPANY$],[$Merchandise Purchases Budget,$],[$Budgeted sales units,July,August,September$],[$Add: Desired ending inventory,$200,000,310,000,300,000],[$Next period budgeted sales units,,,$],[$Ratio of inventory to future sales,$310,000,300,000,],[$Desired ending inventory units,$20\%,20\%,40,000],[$Total required units,$62,000,60,000,20\%$