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

	Product XXX	Product ZZZ
Estimated beginning inventory	29,600 units	18,400 units
Desired ending inventory	36,600 units	14,600 units
Region I, anticipated sales	307,000 units	250,000 units
Region II, anticipated sales	195,000 units	144,000 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

a.390,200 units

b.408,600 units

c.394,000 units

d.568,200 units