Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March 1 17,100 Desired inventory (unit), March 31 19,800 Expected sales volume (units): Area M 6,600 Area L 9,600 Area O 7,300 Unit sales price $13 The number of units expected to be manufactured in March is a. 43,300 b. 26,200 c. 23,500 d. 60,400