Production and sales estimates for May for Cardinal Co$.$ are as follows:

Estimated inventory $($units$),$ May $1,17,000$

Desired inventory $($units$),$ May $31,19,400$

Expected sales volume $($units$)$:

Territory W

$6,200$

Territory $x$

$8,400$

Territory $Y$

$7,200$

Unit sales price

$$17\mathrm{.}00$

The number of units expected to be sold in May is

a$.26,160$

b$.13,400$

c$.21,800$

d$.19,620$