Budgeted sales for the first quarter of the year for Maxwell Company, a retailer, are as follows: Budgeted Sales (units) January 30,000 February 60,000 March 70,000 Maxwell started the year with an inventory of 15,000 units. The company likes to maintain an inventory equal to 10% of next month's budgeted sales. Budgeted purchases in units for February would be: Select one: a. None of these b. 73,000 C. 61,000 d. 67,000 O e. 60,000