The shoe department of Nilly's Department Store has prepared a sales budget for April calling for a sales volume of $75,000. The department expects to begin in April with a $50,000 inventory and to end the month with an $42,500 inventory. Its cost of goods sold averages 70% of sales. Prepare a purchases budget to calculate the amount of goods that need to be purchased during April. What is the amount of goods to be purchased?

A) 95,000

B) 45,000

C) 75,000