Production and sales estimates for March for the Robin Co. are as follows: Estimated Inventory (units), March 1 Desired inventory (unit), March 31 17,700 19,100 Expected sales volume (units): Area M Area L Area O Unit sales price 6,500 8,300 7,900 $13 The number of units expected to be manufactured in March is Ca. 59,500 b. 41,800 c. 22,700 Od. 24,100