Zeller Company estimates that $2020$ sales will be $$40,600$ in quarter $1,$$$52,700$ in quarter $2,$ and $$67,000$ in quarter $3.$ Cost of goods sold is $50\%$ of sales. Management desires to have ending finished goods inventory equal to $20\%$ of the next quarter's expected cost of goods sold.

Prepare a merchandise purchases budget by quarter for the first $6$ months of $2020.$