Swat Company, a retailer, expects sales as follows: January $100,000 February $150,000 March $180,000 April $200,000 Cost of Sales is 70% of sales. Ending inventory is expected to equal 40% of the next month's cost of sales. Purchases of inventory in March would be

A: $ 131,600 B: $ 50,400 C: $ 56,000 D: $ 126,000