Brooks company expects to sell 8,500 units for $ 175 each for a total of $ 1,487,500 in january and 2,500 units for $ 200 each for a total of $ 500,000 in february. the company expects cost of goods sold to average 70% of sales revenue, and the company expects to sell 4,700 units in march for $ 280 each. brooks's target ending inventory is $ 20,000 + 50% of the next month's cost of goods sold. prepare brooks's inventory, purchases, and cost of goods sold budget for january and february.