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Based on the following production and sales estimates for May for Heron Company, determine the number of units expected to be manufactured in May. Estimated

Based on the following production and sales estimates for May for Heron Company, determine the number of units expected to be manufactured in May.

Estimated inventory (units), May 1 30,000
Desired inventory (units), May 31 25,000
Expected sales volume (units):
South region 20,000
West region 40,000
North region 20,000
Unit sales price $10

a. 85,000 units

b. 80,000 units

c. 105,000 units

d. 75,000 units

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