Kegglers Supply is a merchandiser of three different products. Beginning inventories for March are footwear, units; sports gear, units; and apparel, units. Management believes each of these inventories is too high and begins a new policy that ending inventory in any month should equal of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June follow.

Budgeted Sales in Units

March April May June

Footwear

Sports gear

Apparel

Required:

Prepare a merchandise purchases budget in units only for each product for each of the months of March, April, and May.