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

Estimated inventory (units), March 1	17,700
Desired inventory (units), March 31	19,000
Expected sales volume (units):
Territory M	6,000
Territory L	8,900
Territory L	7,100
Unit sales price	$16

The number of units expected to be manufactured in March is

a.41,000

b.22,000

c.58,700

d.23,300