I'm not sure if this is the correct answer.

Brarin Corporation is a small wholesaler of gourmet food products. Data regarding the store's operations follow: Sales are budgeted at $400,000 for November, $420,000 for December, and $410,000 for January. Collections are expected to be 45% in the month of sale, 53% in the month following the sale, and 2% uncollectible. The cost of goods sold is 75% of sales. The company would like to maintain ending merchandise inventories equal to 65% 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 $23, 700. Monthly depreciation is $21, 600. Ignore taxes. The cost of December merchandise purchases would be: $315,000 $199, 875 $310, 125 $300,000