Production and sales estimates for March for Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (units), March 31 18,300 19,400 Expected sales volume (units): Area M Area L Area O 6,900 9,000 7,800 $14 Unit sales price The number of units expected to be manufactured in March is a. 24,800 b. 43,100 c. 61,400 d. 23,700