12. The following are budgeted data: Sales Production (units) (units) April .................. 15.000 18.000 May .................. 20.000 19.000 June ................. 18.000 16.000 Two pounds of material are required for each nished unit. The inventory of materials at the end of each month should equal 20% of the following month's production needs. Purchases of raw materials for May should be: A. 39,200 pounds B. 52,000 pounds C. 36,800 pounds D. 38,000 pounds