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.24,000

b.27,600

c.21,600

d.27,000

For February, sales revenue is $700,000; sales commissions are 5% of sales; the sales manager's salary is $96,000; advertising expenses are $90,000; shipping expenses total 2% of sales; and miscellaneous selling expenses are $2,500 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$235,000

b.$241,000

c.$237,500

d.$161,000