Outdoor Company expects to sell 4,000 units for $155 each for a total of $620,000 in January and 3,200 units for $205 each for a total of $656,000 in February. The company expects cost of goods sold to average 50% of sales revenue, and the company expects to sell 4,100 units in March for $260 each. Outdoor's target ending inventory is $17,000 plus 40% of the next month's cost of goods sold. Prepare Outdoor's inventory, purchases, and cost of goods sold budget for January and February