Shibuya plans to sell 40,000 units of product no. 75 in june and each of these units requires 5 square feet for raw material. pertinent data follow:

	product no. 75	raw material
actual june 1 inventory	5,500	18,000
estimated june 30 inventory	4,300	?

if the company purchases 201,000 square feet of raw materials during the month, the estimated raw materials inventory on june 30 would be:

a. 11,000

b. 12,000

c. 23,000

d. 25,000