Partial Sales Budget information for Brianna's Boogie Boards follows:

	January	February	March	Total
Budget cost of goods sold	$30,000	$32,000	$36,000	C
Plus: desired end inventory	3,200	D	E	F
Inventory needed	33,200	G	H	I
Less: begin inventory	3,000	J	K	L
Required purchases	30,200	M	N	O

Brianna prepared the following inventory purchases budget. Brianna maintains an ending inventory balance equal to 10 % of the following month's cost of goods sold. April's budgeted cost of goods sold is $39,000. Unfortunately, banana board wax spilled on the bottom of the budget and some numbers are unreadable. Desired ending inventory for March (Item "E" above) is

	a.	$ 3,200
	b.	$ 3,600
	c.	$ 3,800
	d.	$ 3,900