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

Estimated inventory (units), May 1	20,000
Desired inventory (units), May 31	19,400
Expected sales volume (units):
Area W	6,600
Area X	10,000
Area Y	7,200
Unit sales price	$12.00

The number of units expected to be sold in May is

a.13,800

b.21,420

d.23,800