18. ___________________ _ . Two workstations produce 300 units/hour of furniture legs. The legs are trimmed and smoothed at the first station and coated at the second. The second station requires 12-min. reloading operations two or three times a day. The amount of WIP required to protect the first station from these interruptions is most nearly:

(A) 132 units

(B) 126 units

(C) 120 units

(D) 66 units

(E) None of the above (provide the correct amount of WIP)