Coronet Company provided the following information related to its inventory sales and purchases for December 2009 and the first quarter of 2010:

	Dec. 2009	Jan. 2010	Feb. 2010	March 2010
	(Actual)	(Budgeted)	(Budgeted)	(Budgeted)
Cost of goods sold	$48,000	$78,000	$98,000	$68,000

Desired ending inventory levels are 33% of the following month's projected cost of goods sold. Budgeted purchases of inventory in February 2010 would be:

$77,900.

$95,600.

$111,220.

$88,100. these are the answer, i've tried 68,000*.33=22440; 98,000*33=32340, I dont't know what to do?