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

Estimated inventory $($units$),$ March $1$

$17,900$

Desired inventory $($units$),$ March $31$

Expected sales volume $($units$)$:

$19,500$

Territory M

$6,300$

Territory $L$

$8,900$

Territory

$7,100$

Unit sales price

$$18$

The number of units expected to be manufactured in March is

a$.41,800$

b$.23,900$

c$.22,300$

d$.59,700$