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

Estimated inventory (units), March 1	17,900
Desired inventory (units), March 31	19,000
Expected sales volume (units):
Territory M	6,700
Territory L	9,800
Territory L	7,500
Unit sales price	$14

The number of units expected to be manufactured in March is

a.60,900

b.25,100

c.43,000

d.24,000