Production and sales estimates for March for Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (units), March 31 Expected sales volume (units): Territory M Territory L Territory L 17,100 20,000 6,300 8,200 7,100 $13 Unit sales price The number of units expected to be manufactured in March is Oa. 41,600 Ob. 21,600 Oc. 24,500 Od. 58,700