30.

Production and sales estimates for May for Cardinal Co. are as follows:

Estimated inventory (units), May 1	19,300
Desired inventory (units), May 31	19,100
Expected sales volume (units):
Area W	6,800
Area X	8,400
Area Y	7,400
Unit sales price	$18.00

The number of units expected to be sold in May is

a.14,200

b.20,340

c.22,600

d.27,120