The Willsey Merchandise Company has budgeted $44,000 in sales for the month of December. The company's cost of goods sold is 35% of sales. If the company has budgeted to purchase $22,300 in merchandise during December, then the budgeted change in inventory levels over the month of December is:
$6,900 increase
$12,200 increase
$21,700 decrease
$6,300 decrease