Data for RelyaTech Corp., a large merchandiser, is below. - Sales are budgeted at $281,000 for November, $321,000 for December, and $212,000 for January. - Collections are expected to be 75% in the month of sale and 25% in the month following the sale. - The cost of goods sold is 75% of sales. - RelyaTech desires to have an ending merchandise inventory at the end of each month equal to 90% of the next month's cost of goods sold. Payment for merchandise is made in the month following the purchase. - Other monthly expenses to be paid in cash are $20,100. - Monthly depreciation is $22,000. - Ignore taxes. - (ID\#18355) Q) What is the cost of December merchandise purchases for RelyaTech