Chu Company provided the following information related to its inventory sales and purchases for December Year 1 and the first quarter of Year 2: Dec. Year 1 Jan. Year 2 Feb. Year 2 Mar. Year 2 Cost of goods sold (Actual) $43,000 (Budgeted) $73,000 (Budgeted) $93,000 (Budgeted) $63,000 Desired ending inventory levels are 28% of the following month's projected cost of goods sold. Budgeted purchases of inventory in February Year 2 would be: Multiple Choice $71,400 $92.100 $84,600 B