Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are foot-

wear, 20,000 units; sports gear, 80,000 units; and apparel, 50,000 units. Management believes each of

these inventories is too high and begins a new policy that ending inventory in any month should equal 30%

of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June

follow.

Required

Prepare a merchandise purchases budget (in units only) for each product for the months of March, April,

and May.