Seaworthy Company, a merchandising company, has prepared the following sales budget: Cost of goods sold is budgeted at 60% of sales, and the inventory at the end of February was $34,000.00. Desired inventory levels at the end of each month are 10% of the next month's cost of goods sold. What is the desired beginning inventory on June 1 ? A. $25,900.00 B. $150,600.00 C. $13,500.00 D. $15,540,00