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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

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

Estimated inventory (units), March 118,000
Desired inventory (unit), March 3120,000
Expected sales volume (units):
Area M6,600
Area L9,200
Area O7,200
Unit sales price$14

The number of units expected to be manufactured in March is

25,000

23,000

61,000

43,000

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