Production and sales estimates for March for Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (units), March 31 18,200 19,800 Expected sales volume (units): Area M Area L Area O Unit sales price 6,700 9,900 7,600 $13 The number of units expected to be manufactured in March is Oa. 44,000 Ob. 24,200 Oc. 62,200 Od. 25,800