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

Estimated inventory (units), March 1	18,000
Desired inventory (unit), March 31	20,000
Expected sales volume (units):
Area M	6,600
Area L	9,200
Area O	7,200
Unit sales price	$14

The number of units expected to be manufactured in March is

25,000

23,000

61,000

43,000