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	31,800 units	19,300 units
Desired ending inventory	34,400 units	15,500 units
Region I, anticipated sales	316,000 units	269,000 units
Region II, anticipated sales	190,000 units	143,000 units

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

a.408,200 units

b.412,000 units

c.572,200 units

d.427,500 units