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

	Product XXX	Product ZZZ
Estimated beginning inventory	31,900 units	19,200 units
Desired ending inventory	34,700 units	14,700 units
Region I, anticipated sales	326,000 units	273,000 units
Region II, anticipated sales	189,000 units	140,000 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.581,600 units

b.408,500 units

c.427,700 units

d.413,000 units