On July $1,$ the inventory of Barnett Shoes was $$44,000.$ Because of anticipated back$-$to$-$school sales, the owner wants to have an inventory of $$84,000$ on hand at the beginning of August. Net sales during July are expected to total $$80,000,$ with a gross profit rate of $36\%.$ During July, the company should purchase merchandise costing:

Select one:

a$.$ $$51,200.$

b$.$ $$135,200.$

c$.$ $$91,200.$

d$.$ $$84,000.$