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.