Wallace Company provides the following data for next year:

Month	Budgeted Sales
January	$126,000
February	117,000
March	133,000
April	152,000

The gross profit rate is 35% of sales. Inventory at the end of December is $31,600 and target ending inventory levels are 10% of next month's sales, stated at cost.

what is the amonut of purchases budgeted for February total:

A)$42,895

B)$77,090

C)$90,545

D)$76,050