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	31,100 units	19,400 units
Desired ending inventory	34,800 units	15,200 units
Region I, anticipated sales	332,000 units	256,000 units
Region II, anticipated sales	195,000 units	146,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $16. Budgeted production for product XXX during the month is

a. 523,300 units

b. 530,700 units

c. 561,800 units

d. 527,000 units