Caplico Company has prepared the following oaleo budgot: $(2$ marks$)$

$\backslash$table$[[$Monch$,$Budgeted Sales$],[$March$,5100,000],[$April$,182,000],[$May$,220,000],[$June$,232,000]]$

Cost of goods sold is budgeted at $60\%$ of sales, and the inventory at the end of February was $$35,000.$ Desired inventory levels at the end of each month are $20\%$ of the nex month's cost of goods sold. What is the desired beginning Inventory on June $1?$

A$)$ $$46,400$

B$)$ $$26,400$

C$)$ $$130,200$

D$)$ $$27,840$

Workings: