5) Joyful Accountants Company provides the following data for next year: Month Budgeted Sales January February March April 60,000 54,000 66,000 72,000 According to their joyful accountant, the gross profit rate is 35% of sales, target ending inventory levels are 25% of next month's sales needs, and inventory at the end of December is $10,800. What is the budgeted purchases total for January? January Purchases =