Walker Company prepares monthly budgets. The current budget plans for a September ending merchandise inventory of 40,000 units. Company policy is to end each month with merchandise inventory equal to 20% of budgeted sales for the following month. Budgeted sales and merchandise purchases for the next three months follow. The company budgets sales of 200,000 units in October.

	Sales (Units)			Purchases (Units)
July	170,000				194,000
August	290,000				292,000
September	300,000				280,000

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