Metro, Incorporated sells backpacks. The Company's accountant is preparing the purchases budget for the first quarter operations. Metro maintains ending inventory at 15% of the following month's expected cost of goods sold. Expected cost of goods sold for April is $72,000.

Sales	January	February	March
Budgeted cost of goods sold	$ 41,000	$ 52,000	$ 61,000
Plus: Desired ending inventory	7,800
Inventory needed	48,800
Less: Beginning inventory	(6,150)
Required purchases	$ 40,600

Based on this information the total amount of expected purchases for February is