ComfortableChair Inc. makes and sells chairs. The number of chairs to be produced in the upcoming three months follows: Number of chairs to be produced in April Number of chairs to be produced in May Number of chairs to be produced in June 12,000 17,000 5,000 Each chair requires 3 pounds of the padding used as direct materials. The company has a policy that the ending inventory of padding each month must be equal to 20% of the following month's expected production needs. How many pounds of padding does Comfortable Chair Inc. need to purchase in May? A. 43,800 B. 61,200 C. 54,000 D. 40,800