Production and sales estimates for May for the Cardinal Co. are as follows: 17,700 Estimated inventory (units), May 1 Desired inventory (units), May 31 Expected sales volume (units): 19,900 Area W Area X 6,500 9,100 7,200 $15.00 Area Y Unit sales price The number of units expected to be sold in May is Oa. 20,520 Ob. 22,800 Oc. 27,360 Od. 13,700