A firm selling its product for $25,000 has overproduced, increasing inventory by 40,000 units at a cost of $15,000 per unit. What is the impact of the inventory change on cash flow?

a.		no effect on cash
b.		inflow of $1 billion
c.		outflow of $400 million
d.		outflow of $600 million
e.		inflow of $400 million