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

   	Product XXX	Product ZZZ
   Estimated beginning inventory	29,800 units	19,700 units
   Desired ending inventory	34,000 units	14,200 units
   Region I, anticipated sales	320,000 units	279,000 units
   Region II, anticipated sales	190,000 units	145,000 units

   The unit selling price for product XXX is $5 and for product ZZZ is $13. Budgeted production for product XXX during the month is

   a. 505,800 units

   b. 510,000 units

   c. 544,000 units

   d. 514,200 units