Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March 1 17,000 Desired inventory (unit), March 31 20,300 Expected sales volume (units): Area M 15,000 Area L 9,000 Unit sales price $15 The number of units expected to be manufactured in March is: O A. 21,700 B. 26,300 C. 27,300 D. 1,800