27.

Use the information below for Flushing Company to answer the question that follow.

Below is budgeted production and sales information for Flushing Company for the month of December.

	Product XXX	Product ZZZ
Estimated beginning inventory	32,000 units	19,800 units
Desired ending inventory	34,600 units	15,300 units
Region I, anticipated sales	334,000 units	274,000 units
Region II, anticipated sales	188,000 units	142,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $15. Budgeted production for product XXX during the month is

a.524,600 units

b.519,400 units

c.556,600 units

d.522,000 units