Production and sales estimates for March for Robin Co. are as follows: Line Item Description Unit Estimated inventory (units), March 1 17,900 Desired inventory (units), March 31 20,000 Expected sales volume (units): Territory M 6,700 Territory L 10,000 Territory L 7,700 Unit sales price $13 The number of units expected to be manufactured in March is a. 62,300 b. 44,400 c. 24,400 d. 26,500