Production and sales estimates for May for Cardinal Co. are as follows: Estimated inventory (units), May 1 Desired inventory (units), May 31 Expected sales volume (units): Area W Area X Area Y Unit sales price The number of units expected to be sold in May is Oa. 22,800 Ob. 3,700 Oc. 18,300 Od. 21,000 19,500 19,300 6,000 7,000 8,000 $20