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	29,300 units	18,300 units
Desired ending inventory	36,700 units	14,400 units
Region I, anticipated sales	309,000 units	274,000 units
Region II, anticipated sales	193,000 units	141,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $13. Budgeted production for product ZZZ during the month is

a. 568,000 units

b. 411,100 units

c. 415,000 units

d. 429,400 units