Naftel Company sells lamps and other lighting fixtures. Naftel's policy is to maintain an ending inventory balance equal to 15 percent of the following month's cost of goods sold. April's budgeted cost of goods sold is $81, 000. The purchasing department manager prepared the following inventory purchases budget for January. a. Complete the inventory purchases budget by filling in the missing amounts. (Input all amounts as positive values. Omit the "$" sign in your response.) b. Determine the amount of cost of goods sold the company will report on its first quarter pro forma income statement. (Omit the "$" sign in your response.) c. Determine the amount of ending inventory the company will report on its pro forma balance sheet at the end of the first quarter. (Omit the "$" sign in your response.)