Grover has forecast sales to be $129,000 in February, $138,000 in March, $155,000 in April, and $142,000 in May. The average cost of goods sold is 80% of sales. All sales are on made on credit and sales are collected 65% in the month of sale, and 35% the month following. What are budgeted cash receipts in March?

A) $134,85

B) $95,550

C) $138,850

D) $98,350