Capital Candy Company sells boxes of assorted candies, which it purchases from its suppliers for $$4\mathrm{.}50$ per unit. Sales vary throughout the year, but to ensure it always has stock on hand, it has a policy of requiring an ending inventory for any period to be large enough to cover $20\%$ of the next period$$s demand. Budgeted sales $($in units$)$ for the year ended December $31,20$X$1$ are as follows:

Q$111,500$

Q$27,000$

Q$315,600$

Q$4-15,500$

Assuming that inventory on hand at the beginning of each period matches that planned for in the policy above, what would be the cost of purchases for Q$3?$

a$.$

$$27,990$

b$.$

$$70,110$

c$.$

$$84,150$

d$.$

$$98,190$