Coombs Fashions forecasts sales of $130,000 for the quarter ended December 31. Its gross profit rate is 10% of sales, and its September 30 inventory is $35,000. If the December 31 inventory is targeted at $44,000, budgeted purchases for this quarter should be:

Multiple Choice

• $108,500.

• $126,000.

• $108,000.

• $139,000.

• $13,000.