Use the information below for Flushing Company to answer the question that follow.

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

	Product XXX	Product ZZZ
Estimated beginning inventory	28,500 units	17,200 units
Desired ending inventory	35,400 units	14,400 units
Region I, anticipated sales	304,000 units	278,000 units
Region II, anticipated sales	200,000 units	148,000 units

The unit selling price for product XXX is $6 and for product ZZZ is $15. Budgeted production for product ZZZ during the month is

a.440,400 units

b.567,900 units

c.426,000 units

d.423,200 units