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 33,000 units. The company budgets sales of 200,000 units in October. The merchandise cost per unit is $2.

	July	August	September
Budgeted sales units	220,000	320,000	280,000
Units to purchase	235,000	314,000	268,000

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