12. Phillip Co. manufactures decorative pillows designed for use on outdoor patios. Phillip requires that 30 percent of next month's sales be on hand at the end of each month. The following information is available regarding budgeted sales of pillows: February 25,000 March 22,000 April 30,000 May 44,000 June 60,000 Budgeted unit sales What is budgeted production for May? a. 44,000 b. 48,800 c. 62,000 d. 30,800