Production and sales estimates for March for the Finneaty Co. are as follows: Estimated inventory (units), March 1 Desired inventory (unit), March 31 17,500 19,300 6,000 Expected sales volume (units): Area M Area L Area O Unit sales price 7,000 9,000 915 The number of units expected to be manufactured in March 1s. O 22.000 1,800 23.800 20.200