Walker Company prepares monthly budgets. The current budget plans for a September ending merchandise inventory of 20,000 units. Company policy is to end each month with merchandise inventory equal to 10% 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	200,000				211,000
August	310,000				308,000
September	290,000				281,000

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