In the past, cost of goods sold has been $40\%$ of total sales. The director of marketing and the financial vice president agree that each quarter's ending inventory should not be below $$28,000$ plus $10\%$ of cost of goods sold for the following quarter. The marketing director expects sales of $$255,000$ during the fourth quarter. The January $1$ inventory was $$35,000.$ Data tableCash sales, $40\%$Credit sales, $60\%$Total sales$Quarter EndedMarch $31$June $30$ September $3062,000$ $ $82,000$ $$72,000$ $$93,000123,000108\mathrm{.}000155,000$ $$205,000$ $$180,000$ $Nine$-$MonthTotal$216,000324,000540,000$