Flavin Cosmetics sells 80,000 tubes of lipstick annually. By leasing a casing machine at a cost of $9,000 per year which is capable of producing 200,000 tubes per year. The production set up cost to use this machine is $200 and the production cost of tube is $.38. In Flavin estimates its holding cost rate for tube is 20%, what is the maximum inventory level (rounded to the nearest integer) for Flavin?
a. 15,894
b. 18,104
c. 26,491
d. 31,512
e. None of the above