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 19,400 units Desired ending inventory 36,300 units 15,400 units Region I, anticipated sales 327,000 units 260,000 units Region II, anticipated sales 199,000 units 145,000 units The unit selling price for product XXX is $5 and for product ZZZ is $16. Budgeted production for product ZZZ during the month is Oa. 594,300 units Ob. 420,400 units Oc. 405,000 units Od. 401,000 units