26.

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	31,300 units	16,500 units
Desired ending inventory	34,500 units	14,000 units
Region I, anticipated sales	306,000 units	253,000 units
Region II, anticipated sales	182,000 units	140,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14. Budgeted sales for the month are

a.$4,405,000

b.$12,334,000

c.$8,797,000

d.$7,942,000