Brooks Company expects to sell 8 comma 500 units for $ 175 each for a total of $ 1 comma 487 comma 500 in January and 2 comma 500 units for $ 200 each for a total of $ 500 comma 000 in February. The company expects cost of goods sold to average 70% of sales revenue, and the company expects to sell 4 comma 700 units in March for $ 280 each. Brooks's target ending inventory is $ 20 comma 000 plus 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.