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

	Product XXX	Product ZZZ
Estimated beginning inventory	31,200 units	17,100 units
Desired ending inventory	34,500 units	14,500 units
Region I, anticipated sales	311,000 units	278,000 units
Region II, anticipated sales	196,000 units	142,000 units

The unit selling price for product XXX is $7 and for product ZZZ is $14.

Budgeted production for product ZZZ during the month is

a. 434,500 units

b. 420,000 units

c. 417,400 units

d. 572,700 units