Griffith Company Has Budgeted Purchases of Inventory for December of $105,000

Griffith Company has budgeted purchases of inventory for December of $105,000. Expected beginning inventory on December 1 and ending inventory on December 31 are $120,000 and $129,000, respectively. If cost of goods sold averages 75% of sales, what are budgeted sales for December?

A) $114,000
B) $120,000
C) $128,000
D) $152,999