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	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

a.27,000

b.27,600

c.24,000

d.21,600