30. Sleepy Head Company produces and sells pillows. It expects to sell 10,000 pillows in the year 2022 and had 1,000 pillows in finished goods inventory at the end of 2021. Sleepy Head would like to have ending inventory for 2022 of at least 1,250 completed pillows. The selling per unit is 5 each. Calculate total sales for 2022.

a.$50,000

b.$56,250

c.$51,250

d.$55,000