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

Estimated inventory (units), May 1	18,400
Desired inventory (units), May 31	19,700
Expected sales volume (units):
Territory W	6,100
Territory X	9,800
Territory Y	7,700
Unit sales price	$16.00

The number of units expected to be sold in May is

a.13,800

b.21,240

c.23,600

d.28,320