managerial accounting

Keggler’s Supply is a merchandiser of three different products. The  company’s February 28 inventories are footwear, 19,500 units; sports  equipment, 78,500 units; and apparel, 49,500 units. Management believes  each of these inventories is too high. As a result, a new policy  dictates that ending inventory in any month should equal 28% of the  expected unit sales for the following month. Expected sales in units for  March, April, May, and June follow.
 

    Budgeted Sales in Units     March April May June   Footwear 15,500 26,000 32,500 35,000   Sports equipment 69,000 89,000 96,000 90,500   Apparel 41,500 37,500 33,500 24,000        

Required:
1. Prepare a merchandise purchases budget (in units) for each product for each of the months of March, April, and May