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

	Product XXX	Product ZZZ
Estimated beginning inventory	31,400 units	16,500 units
Desired ending inventory	34,600 units	14,000 units
Region I, anticipated sales	339,000 units	261,000 units
Region II, anticipated sales	180,000 units	143,000 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.585,000 units

b.404,000 units

c.401,500 units

d.418,000 units