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Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (units), March 31 18,000

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Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (units), March 31 18,000 21,600 Expected sales volume (units): Area M Area L Area O Unit sales price 7,000 8,000 9,000 $15 The number of units expected to be manufactured in March is Oa. 27,000 Ob. 21,600 Oc. 24,000 Od. 27,600

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