1. Question Content Area

   Production and sales estimates for March for the Robin Co. are as follows:

   Estimated inventory (units), March 1	18,200
   Desired inventory (unit), March 31	20,000
   Expected sales volume (units):
   Area M	6,200
   Area L	9,600
   Area O	7,600
   Unit sales price	$18

   The number of units expected to be manufactured in March is

   a.61,600

   b.23,400

   c.25,200

   d.43,400