Bowser Company provided the following information related to its inventory sales and purchases: Dec Year 1 Jan. Year 2 Feb. Year 2 Mar. Year 2 (Actual) (Budgeted) (Budgeted) (Budgeted) Cost of goods sold $ 80,000 $140,000 $ 180,000 $120,000 Desired ending Inventory levels are 25% of the following month's projected cost of goods sold, Inventory budget in February Your 2 would be: O $135,000 $225,000 $180,000 $165,000