Production and sales estimates for May for the Cardinal Co. are as follows: Estimated inventory (units), May 1 Desired inventory (unit), May 31 Expected sales volume (units): 19,700 19,900 Area W Area X Area Y 6,300 9,400 7,900 16.00 Unit sales price The number of units expected to be sold in May is 14,200 23,600 21,240 28,320