DE23-5 In Daily Exercise 23-4. Shadz expects cost of goods sold to average 65% of sales rev- ene and the company expects to sell 4.300 pairs of sunglasses in March for $240 each. Shadz's target ending inventory is $10,000 plus 50% of the next month's cost of goods sold. Use this information and the sales budget from Daily Exercise 23-4 to prepare Shadz's pur- cises cost of goods sold, and inventory budget for January and February.