Below is budgeted production and sales information for Fleming Company for the month of December:

Below is budgeted production and sales information for Fleming Company for the month of December:
Product                                    XXX                 Product ZZZ
Estimated beginning inventory   30,000 units       18,000 units
Desired ending inventory          32,000 units       15,000 units
Region I, anticipated sales        320,000 units     260,000 units
Region II, anticipated sales      190,000 units      130,000 units

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