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

   	Product XXX	Product ZZZ
   Estimated beginning inventory	28,700 units	18,500 units
   Desired ending inventory	35,600 units	14,300 units
   Region I, anticipated sales	340,000 units	260,000 units
   Region II, anticipated sales	186,000 units	142,000 units

   The unit selling price for product XXX is $7 and for product ZZZ is $16.

   Budgeted production for product XXX during the month is

   a.561,600 units

   b.526,000 units

   c.519,100 units

   d.532,900 units