Walker Company prepares monthly budgets. The current budget plans for a September ending inventory of $30,000$ units. Company policy is to end each month with merchandise inventory equal to a specified hases percent of budgeted sales for the following month. Budgeted sales and merchandise purchases for the next three months follow.

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

Compute the ratio of ending inventory to the next month's sales for each budget prepared in part $1.$

How many units are budgeted for sale in October?

$\backslash$table$[[,$Sales $($Units$),$Purchases $($Units$)],[$July dotsdotsdotsdotsdots,$180,000,200,250],[$August dotsdotsdotsdots,$315,000,308,250],[$September $......,270,000,259,500]]$