Production and sales estimates for May for Cardinal Co. are as follows: Estimated inventory (units), May 1 19,000 Desired inventory (units), May 31 19,600 Expected sales volume (units): Territory W Territory X Territory Y Unit sales price 6,100 9,300 7,300 $18.00 The number of units expected to be sold in May is a. 27,240 Ob. 22,700 Oc. 13,400 d. 20,430