Santana Music Company sells various musical instruments. The purchasing department manager prepared the inventory purchases budget. Santana's policy is to maintain an ending inventory balance equal to $15\%$ of the following month's cost of goods sold. January's budgeted cost of goods sold is $$145,000.$

$\backslash$table$[[,0$ctober,November,December$],[$Budgeted Cost of Goods Sold,$135,000,115,000,125,000],[$Plus: Desired Ending Inventory,$17,250,?,?$