explain why these are the answers in detail

DEF Corporation expects cost of goods sold to average 60% of sales revenue and the company expects to sell 4,000 pairs of shoes in June for $220 each. DEF Corporation's target ending inventory is $8,000 plus 40% of next month's cost of goods sold. Use this information and the sales budget below Sales Budget April May June #Units Sold 4,000 3800 3600 $ 220 Sales Price/Unit $180 $200 Total 880,000 684,000 720,000 60. What are required purchases in April? a. $ 427,040 b. $ 832,000 c. $ 763,360 d. 419,040 e. $ 470,400 61. What are required purchases in May? a. S 427,040 b. $ 832,000 c. 763,360 d. 419,040 e. $ 470,400