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

Estimated inventory (units), May 1	20,000
Desired inventory (units), May 31	15,000
Expected sales volume (units):
South region	30,000
West region	40,000
North region	20,000
Unit sales price	$10

a.90,000 units

b.95,000 units

c.85,000 units

d.105,000 units