New Fashion forecasts sales of $$319,000$ for the quarter ended December $31.$ The company's gross profit rate averages $20\%$ of sales. Inventory as of September $30$ is $$119,000.$ If the December $31$st inventory is targeted at $$59,000,$ budgeted purchases for the quarter should be:

Multiple Choice

$$136,200.$

$$182,800.$

$$195,200.$

$$200,000.$

$$255,200.$