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

	Product XXX	Product ZZZ
Estimated beginning inventory	31,400 units	19,200 units
Desired ending inventory	34,400 units	14,100 units
Region I, anticipated sales	350,000 units	273,000 units
Region II, anticipated sales	198,000 units	146,000 units

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

Budgeted production for product ZZZ during the month is

a.419,000 units

b.613,800 units

c.413,900 units

d.433,100 units