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.

	July	August	September
Budgeted sales units	180,000	315,000	270,000
Units to purchase	200,250	308,250	259,500

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