What is the amount of purchases budgeted for FEBRUARY?

Wallace Company provides the following data for next year: Month January February March April Budgeted Sales $129,000 112,000 134,000 147,000 The gross profit rate is 25% of sales. Inventory at the end of December iS $23;600 and target ending inventory levels are 10% of next month's sales, stated at cost. "What is the amount of purchases budgeted for February? $30,150 $106,800 $85,650 $84,000