Purchases Budget in Units and Dollars Budgeted sales of The Music Shop for the first six months of 2010 are as follows: Month Unit Sales Month Unit Sales January 130,000 April 190,000 February 150,000 May 160,000 March 210,000 June 220,000 Beginning inventory for 2010 is 50,000 units. The budgeted inventory at the end of a month is 40 percent of units to be sold the following month. Purchase price per unit is $7. Prepare a purchases budget in units and dollars for each month, January through May. Purchase units: Purchase dollars: $ The Music Shop January Purchases Budget January-May, 2010 February March April May $