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Production and sales estimates for December are as follows: Inventory (units), December 1 18,500 Desired inventory (units), December 31 19,000 Expected sales volume (units): Area

Production and sales estimates for December are as follows: Inventory (units), December 1 18,500 Desired inventory (units), December 31 19,000 Expected sales volume (units): Area X 3,000 Area Y 4,000 Area Z 5,500 Unit sales price $20 The number of units expected to be manufactured in December is _____. a. 10,000 b. 13,000 c. 12,000 d. 12,500

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