Barrett's Fashions forecasts sales of $133,000 for the quarter ended December 31. Its gross profit rate is 20% of sales, and its September 30 inventory is $36,500. If the December 31 inventory is targeted at $45,500, budgeted purchases for the fourth quarter should be:

$97,400.

$142,000.

$115,400.

$26,600.

$97,900.