Yoshino, Inc., a merchandising company, has the following budgeted figures:

$\backslash$table$[[,$Jan,Feb,Mar,April$],[,$$$67,000,$$$84,000,$$$98,000,],[$Cost of goods sold,$60\%$ of sales,,,$],[,$$$15,000+20\%$ of$,,,],[$Required ending inventory,next month's sales,,,$],[$Inventory on hand on Jan $1,$$$27,000,,,]]$

Calculate the ending merchandise inventory for the month of March.

A$.$ $$65,400$

B$.$ $$34,600$

C$.$ $$50,400$

D$.$ $$33,440$