Please help

Ty's Electronics sells wireless headphones. Sales for the first four months of the year are as follows: January sales: $180,000 February sales: $170,000 March sales: $155,000 April sales: $165,000 Cost of goods sold is estimated to be 70% of sales. Ending inventory should be 25% of the following month's cost of goods sold. How much inventory is budgeted to be purchased for the month of January? Multiple Choice O $126,000 $124,250 O $180,000 $155,750