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	31,200 units	19,100 units
   Desired ending inventory	34,800 units	14,900 units
   Region I, anticipated sales	319,000 units	252,000 units
   Region II, anticipated sales	197,000 units	141,000 units

   The unit selling price for product XXX is $6 and for product ZZZ is $16. Budgeted production for product ZZZ during the month is

   a.582,000 units

   b.393,000 units

   c.407,900 units

   d.388,800 units