Answer the Following Questions Using the Information Below:
Beerwah Company

Multiple Choice

Answer the following questions using the information below:
Beerwah Company provides the following data for next year:
$$\begin{array} { l r } \text { Month } & \text { Budgeted Sales } \\\text { January } & \$ 160000 \\\text { February } & 144000 \\\text { March } & 176000 \\\text { April } & 192000\end{array}$$ The gross profit rate is 40% of sales.Inventory at the end of December is $21 600 and target ending inventory levels are 30% of next month's sales,stated at cost.
-Purchases budgeted for January total:

A) $72 000.
B) $74 160.
C) $100 320.
D) $130 800.