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

Estimated inventory (units), May 1	18,200
Desired inventory (units), May 31	19,600
Expected sales volume (units):
Area W	6,000
Area X	9,100
Area Y	7,900
Unit sales price	$18.00

The number of units expected to be sold in May is

a.23,000

b.20,700

c.13,900

d.27,600