A sales budget has been prepared for April. Management wants the amount of ending inventory each month to be equal to 25% of that month's cost of goods sold. Cost of goods sold for April is projected at $64,000. Ending inventory at the end of March is expected to be $12,800. Based on this information, what would the amount of purchases be for April?

Multiple Choice

$80,000

$66,000

$67,200

$51,200