BetCo has the following data:

Month $$ Budgeted Sales

May

June

$$46,000$

July

$50,000$

August

$52,000$

$48,000$

The cost of goods sold percentage is $65\%$ of sales and the desired ending inventory level is $25\%$ of next month's sales at cost$.$ What are the expected total purchases for June?

a$.$ $$32,500$

b$.$ $$17,500$

c$.$ $$40,950$

d$.$ $$32,825$