Coombs Fashions forecasts sales of $141,000 for the quarter ended December 31. Its gross profit rate is 20% of sales, and its September 30 inventory is $40,500. If the December 31 inventory is targeted at $49,500, budgeted purchases for the fourth quarter should be:

Multiple Choice

$150,000.

$121,800.

$28,200.

$103,800.

$104,300.