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

	Product XXX	Product ZZZ
Estimated beginning inventory	29,700 units	16,200 units
Desired ending inventory	35,900 units	14,600 units
Region I, anticipated sales	309,000 units	255,000 units
Region II, anticipated sales	186,000 units	147,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $14.

Budgeted production for product ZZZ during the month is

a. 416,600 units

b. 560,600 units

c. 402,000 units

d. 400,400 units