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 $43,000 $73,000 $93,000 $63,000 Desired ending inventory levels are 28% of the following month's projected cost of goods sold. Budgeted purchases of inventory in February 2010 would be: A. $84,600. B. $92,100. C. $71,400. D. $112,320.