River City Promotions sells custom crested jackets, which it purchases from its suppliers for $$20$ per unit. To ensure it always has enough stock on hand to meet upcoming needs, it requires an ending inventory for any period to be equal to $30\%$ of the next period$$s demand.

Budgeted sales $($in units$)$ for the year ended December $31,20$X$1$ are as follows:

Q$113,900$

Q$28,000$

Q$314,900$

Q$4-15,300$

Assuming that inventory on hand at the beginning of each period matches that planned for in the policy above, what would be the cost of purchases for Q$2?$

a$.$

$$201,400$

b$.$

$$332,800$

c$.$

$$249,400$

d$.$

$$172,800$