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

Estimated inventory (units), March 1	17,900
Desired inventory (units), March 31	20,000
Expected sales volume (units):
Area M	6,000
Area L	8,100
Area O	7,700
Unit sales price	$12

The number of units expected to be manufactured in March is

a.59,700

b.23,900

c.21,800

d.41,800