Production and sales estimates for March for Robin Co. are as follows: Estimated inventory (units), March 1 18,500 Desired inventory (units), March 31 19,200 Expected sales volume (units): Area M 6,600 Area L 9,600 Area O 7,400 Unit sales price $15 The number of units expected to be manufactured in March is a. 23,600 b. 42,800 c. 61,300 d. 24,300