A Department Store Has Budgeted Cost of Sales of $36,000

A department store has budgeted cost of sales of $36,000 for its men's suits in March. Management also wants to have $15,000 of men's suits in inventory at the end of March to prepare for the summer season. Beginning inventory of men's suits for March is expected to be $9,000. What dollar amount of men's suits should be purchased in March?

A) $42,000
B) $45,000
C) $51,000
D) $60,000