Production and sales estimates for May for Cardinal Co. are as follows: 19,700 19,200 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 6,300 8,500 8,000 $14.00 a. 14,300 b. 20,520 c. 22,800 d. 27,360