Jaromir Company projected the following sales for the first 4 months of the year: Month Budgeted Sales January February March April 810000 795000 850000 875000 The entity's gross profit rate is 35%. Inventory at the end of December totalled $85,000. Desired inventory is 20% of the next month's sales. What is the desired inventory at the end of March? a) 245000 b) 61250 c) 568750 d) 113750