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

Estimated inventory (units), March 1	17,600
Desired inventory (units), March 31	19,000
Expected sales volume (units):
Territory M	6,700
Territory L	8,700
Territory L	7,200
Unit sales price	$14

The number of units expected to be manufactured in March is

a. 24,000

b. 59,200

c. 22,600

d. 41,600