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The Pizza Merchandise Company has budgeted $59,000 in sales for the month of December. The company's cost of goods sold is 35% of sales. If the company has budgeted to purchase $37,000 in merchandise during December, then the budgeted change in inventory levels over the month of December is: Multiple Choice $16,350 increase. O $1,350 decrease. O $22,000 decrease. O $21,123 increase