Jane's Juices, which makes smoothies on university campuses across Michigan, is making an annual budget for this coming financial year. Last year, 23,000 units were sold, and sales are expected to increase 20% next year, and the sales price is expected to remain at $8 each. Finished goods inventory at the end of the year was 930 units, and management likes to have enough inventory at the end of the year for 2% of next year's sales. What is the sales budget (in dollars) for next year?

		$229,728
		$184,000
		$220,800
		$211,872