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Production and sales estimates for March for Robin Co. are as follows: Estimated inventory (units), March 1 18,000 Desired inventory (units), March 31 19,300 Expected

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

Estimated inventory (units), March 1 18,000
Desired inventory (units), March 31 19,300
Expected sales volume (units):
Area M 6,000
Area L 8,300
Area O 7,800
Unit sales price $18

The number of units expected to be manufactured in March is

a.22,100

b.41,400

c.23,400

d.59,400

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