134) Parsley Incorporated, a merchandising firm, has forecasted sales to be 132,000 units in February, 144,000 units in March, 150,000 units in April, and 143,000 units in May. The ending inventory policy is 60% of next month's sales needs. If the cost of each unit is $1, what are the budgeted merchandise purchases for March? A) $87,900 B) $147,600 C) $83,400 D) $60,900