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

	Product XXX	Product ZZZ
Estimated beginning inventory	30,000 units	17,000 units
Desired ending inventory	34,700 units	14,200 units
Region I, anticipated sales	328,000 units	250,000 units
Region II, anticipated sales	183,000 units	142,000 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.389,200 units

b.575,700 units

c.406,200 units

d.392,000 units