25.

Production and sales estimates for March for Robin Co. are as follows:

Estimated inventory (units), March 1	17,900
Desired inventory (units), March 31	19,500
Expected sales volume (units):
Area M	6,700
Area L	9,300
Area O	7,700
Unit sales price	$18

The number of units expected to be manufactured in March is

a.23,700

b.43,200

c.61,100

d.25,300