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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 (units), March 31 21,600

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

Estimated inventory (units), March 1

18,000

Desired inventory (units), March 31

21,600

Expected sales volume (units):
Area M

7,000

Area L

8,000

Area O

9,000

Unit sales price

$15

The number of units expected to be manufactured in March is

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