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Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March 1 17,900 Desired inventory (unit), March 31 19,500

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

Estimated inventory (units), March 1 17,900
Desired inventory (unit), March 31 19,500
Expected sales volume (units):
Area M 6,600
Area L 10,000
Area O 7,400
Unit sales price $18

The number of units expected to be manufactured in March is

61,400

24,000

43,500

25,600

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