Production and sales estimates for March for Robin Co. are as follows: Estimated inventory (units), March 1 17,100 Desired inventory (units), March 31 19,600 Expected sales volume (units): Area M Area L 6,100 Area O 9,200 Unit sales price $18 Budgeted production for March is a. 25,700 b. 59,900 c. 42,800 d. 23,200