Below is budgeted production and sales information for Keystone Company for the month of November.

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

The unit selling price for product O is $5 and for product P is $15

Budgeted production for product P during the month is

a.

380 units

b.

397 units

c.

417 units

d.

403 units