Chu Company provided the following information related to its inventory sales and purchases for December Year $1$ and the first quarter of Year $2$:

December Year $1($Actual$)$ January Year $2($Budgeted$)$ February Year $2($Budgeted$)$ March Year $2($Budgeted$)$

Cost of goods sold $ $80,000$ $ $140,000$ $ $180,000$ $ $120,000$

Desired ending inventory levels are $25\%$ of the following month's projected cost of goods sold. Budgeted purchases of inventory in February Year $2$ would be:

Multiple Choice

$$135,000.$

$$225,000.$

$$180,000.$

$$165,000.$