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

Estimated inventory (units), May 1	18,600
Desired inventory (units), May 31	19,200
Expected sales volume (units):
Area W	6,200
Area X	9,000
Area Y	7,900
Unit sales price	$12.00

The number of units expected to be sold in May is

a.20,790

b.23,100

c.14,100

d.27,720