2 Budgeted sales of the East End Burger Joint for the first quarter of the year are as follows: of a risk WWW January February March $50,000 60,000 68,000 The cost of sales averages 40% of sales revenue and management desires ending inventories equal to 25% of the following month's sales. Assuming the January 1 inventory is $5,000, the January purchases budget is a $19.000 b. $21.000 6 $31.000 d. $69.000 las hndoet for the first quarter follows