Revise inventory, purchases, and cost of goods sold budget (Learning Objective 4) Refer to the original Whitewater Sporting Goods Data Set item 5. Suppose cost of goods sold averages \(75 \%\) of sales rather than \(70 \%\). Revise Whitewater Sporting Goods' inventory, purchases, and cost of goods sold budget for April and May. What other components of Whitewater Sporting Goods' master budget would be affected by the change in the budgeted cost of goods sold?