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 select one:

a. 24,000

b. 27,000

c. 27,600

d. 21,600