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Production and sales estimates for May for Cardinal Co. are as follows: Estimated inventory (units), May 1 18,100 Desired inventory (units), May 31 19,000 Expected

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

Estimated inventory (units), May 1	18,100
Desired inventory (units), May 31	19,000
Expected sales volume (units):
Area W	6,400
Area X	8,500
Area Y	8,000
Unit sales price	$12.00

The number of units expected to be sold in May is

a. 22,900

b. 20,610

c. 14,400

d. 27,480

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