Caplico Company has prepared the following sales budget Month March Budgeted Sales S400,000 182,000 220,000 232,000 June entory at the end o February was S35.000. Desi ed inventory levels at the end of each month are 20% of the next months costof goods sold at s the des ed beginning Cost of goods so d is budgeted at 60% of sales, and the inventory on June 1? OA. S26.400 O B. S27,840 OC. S130.200 OD. S46.400