ABC company has budgeted the following sales January Sales (on Income statement) $100,000 February $200,000 The selling price is $20 per unit and the unit cost is $ 12 per unit In addition to having enough units to meet monthly sales, ABC would like ending inventory to be equal to 10% of the following months sales Inventory at Dec 31 = $6,000. How much inventory in dollars should ABC buy in January? Select one: O $78,000 $66,000 $30,000 $72,000