Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (unit), March 31 Expected sales volume (units): Area M Area L Area O Unit sales price The number of units expected to be manufactured in March is: 24,000 27,000 27,300 21,300 18,000 21,300 7,000 8,000 9,000 $15