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