Below is budgeted production and sales information for Flushing Company for the month of December: Product XXX Product ZZZ 31,200 units 16,400 units 35,600 units 14,700 units Estimated beginning inventory Desired ending inventory Region I, anticipated sales Region II, anticipated sales 348,000 units 192,000 units 259,000 units 144,000 units The unit selling price for product XXX is $5 and for product zzz is $14. Budgeted production for product zzz during the month is Oa. 401,300 units Ob. 403,000 units Oc. 417,700 units Od. 606,800 units