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 19,500

Expected sales volume (units):

Area M 6,900

Area L 8,500

Area O 7,300

Unit sales price $16

The number of units expected to be manufactured in March is

a. 22,700 b. 42,200 c. 24,200 d. 60,200