1. 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	29,700 units	19,600 units
   Desired ending inventory	34,400 units	15,200 units
   Region I, anticipated sales	349,000 units	274,000 units
   Region II, anticipated sales	183,000 units	149,000 units

   The unit selling price for product XXX is $7 and for product ZZZ is $14. Budgeted production for product XXX during the month is

   a.527,300 units

   b.536,700 units

   c.566,400 units

   d.532,000 units