Bean Company has the following information:

Month Budgeted Sales July 200,000 August 230,000 September 180,000 October 125,000 November 210,000

The desired ending inventory at the end of each month is expected to be 25% of next month's cost of sales. In addition, the gross profit rate is 35%.

What amount should Bean Company budget for purchases in August?

A$180,000

B$108,063

C$178,750

D$141,375