Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (unit), March 31 17,100 19,900 Expected sales volume (units): Area M Area L 6,800 8,800 7,700 Area o Unit sales price $18 The number of units expected to be manufactured in March is Oa. 23,300 Ob. 60,300 c. 26,100 d. 43,200