The Pizza Merchandise Company has budgeted $$57,000$ in sales for the month of December. The company's cost of goods sold is $30\%$ of sales. If the

company has budgeted to purchase $$35,000$ in merchandise during December, then the budgeted change in inventory levels over the month of

December is:

Multiple Choice

$$4,900$ decrease.

$$18,570$ increase.

$$22,000$ decrease.

$$17,900$ increase.