Parsley Inc., a merchandising firm, has forecasted sales to be $125,000 in February, $135,000 in March, $150,000 in April, and $140,000 in May. The average cost of goods sold is 60% of sales. The merchandise inventory policy is to carry 50% of next months sales needs. If actual February 1 inventory is $40,000, what will the cost of March purchases be?

A$58,500

B$142,500

C$81,000

D$85,500