R Company, a retailer, has budgeted sales for the next year as follows: first quarter, 60,000 units; second quarter 80,000 units. The inventory in hand at the beginning of quarter is 15,000 units. The desired ending inventory for a quarter is 25% of the next quarter's sales. Calculate the budgeted inventory purchases for the first quarter. a) 80,000 units b) 60,000 units c) 65,000 units d) 55,000 units