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	18,700 units
Desired ending inventory	36,300 units	15,200 units
Region I, anticipated sales	329,000 units	279,000 units
Region II, anticipated sales	190,000 units	141,000 units

The unit selling price for product XXX is $6 and for product ZZZ is $15. Budgeted production for product ZZZ during the month is

a.420,000 units

b.416,500 units

c.587,200 units