Tunes Electronics sells wireless headphones. Sales for the first four months of the year are as follows: January sales: $180,000 February sales: $170,000 March sales: $155,000 April sales: $165,000 Gross profit is estimated to be 30% of sales. Ending inventory should be 25% of the following month's cost of goods sold. What is budgeted cost of goods sold for January, February, and March