Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March1 Desired inventory (unit), March 31 18,100 19,400 Expected sales volume (units): Area M Area L Area O 6,200 9,900 7,500 $15 Unit sales price The number of units expected to be manufactured in March is 43,000 24,900 23,600 61,100