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Production and sales estimates for April for Rachel Co. are as follows: Estimated inventory (units), April 1 19,800 Desired inventory (units), April 30 25,500 Expected

Production and sales estimates for April for Rachel Co. are as follows:

Estimated inventory (units), April 1 19,800
Desired inventory (units), April 30 25,500
Expected sales volume (units) 28,200
Unit sales price $15

The number of units expected to be manufactured in April is

a.33,900.

b.17,100.

c.53,700.

d.8,400.

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