Viking Company has the following data:

Month Budgeted Sales

January $$108,000$

February $132,000$

March $144,000$

April $120,000$

The average mark$-$up on products is $40\%,$ and the inventory at the end of December was $$19,000.$ Desired inventory levels are $30\%$ of next month's sales at cost$.\_\_\_\_\_\_\_\_\_\_\_$ is the desired ending inventory for February.

a$.$ $$25,920$

b$.$ $$43,200$

c$.$ $$17,280$

d$.$ $$86,400$