Upstairs Company has the following data:

Month Budgeted Sales

January $$108,000$

February $132,000$

March $144,000$

April $120,000$

The gross profit rate is $40\%$ of sales and ending inventory at December $31$ was $$19,440.$ Desired ending inventory levels are $30\%$ of next month's sales at cost$.$ What are the expected total purchases for February?

Please expalin fully

$1$ point

A$)$ $$79,200$

B$)$ $$81,360$

C$)$ $$102,960$

D$)$ $$105,120$