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

Estimated inventory (units), May 1	19,700
Desired inventory (units), May 31	20,000
Expected sales volume (units):
Area W	6,400
Area X	9,900
Area Y	7,600
Unit sales price	$13.00

The number of units expected to be sold in May is

a. 14,000

b. 21,510

c. 23,900

d. 28,680