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

	Product XXX	Product ZZZ
Estimated beginning inventory	32,000 units	20,000 units
Desired ending inventory	34,000 units	17,000 units
Region I, anticipated sales	320,000 units	260,000 units
Region II, anticipated sales	180,000 units	140,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $15. Budgeted production for product ZZZ during the month is

a.403,000 units

b.380,000 units

c.397,000 units

d.417,000 units