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

Estimated inventory (units), March 1	17,000
Desired inventory (units), March 31	19,200
Expected sales volume (units):
Area M	6,400
Area L	8,500
Area O	7,400
Unit sales price	$16

The number of units expected to be manufactured in March is

a.24,500

b.41,500

c.22,300

d.58,500