Summits Company expects to sell 5,000 units for $185 each for a total of $925,000 in January and 5,000 units for $190 each for a total of $950,000 in February. The company expects cost of goods sold to average 50% of sales revenue, and the company expects to sell 4,100 units in March for $260 each. Summits' target ending inventory is $18,000 plus 40% of the next month's cost of goods sold. Prepare Summits' inventory, purchases, and cost of goods sold budget for January and February