1. Question Content Area

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

   	Product XXX	Product ZZZ
   Estimated beginning inventory	31,000 units	18,100 units
   Desired ending inventory	34,800 units	14,400 units
   Region I, anticipated sales	343,000 units	256,000 units
   Region II, anticipated sales	195,000 units	147,000 units

   The unit selling price for product XXX is $7 and for product ZZZ is $16. Budgeted production for product XXX during the month is

   a.538,000 units

   b.541,800 units

   c.572,800 units

   d.534,200 units