The sales budget for Modesto Corp. shows that 20,700 units of Product A and 22,700 units of Product B are going to be sold for prices of $10.70 and $12.70, respectively. The desired ending inventory of Product A is 10% higher than its beginning inventory of 2,700 units. The beginning inventory of Product B is 3,200 units. The desired ending inventory of B is 3,700 units. Budgeted purchases of Product B for the year would be: