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	17,400 units
Desired ending inventory	34,300 units	15,200 units
Region I, anticipated sales	326,000 units	268,000 units
Region II, anticipated sales	194,000 units	145,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $15. Budgeted sales for the month are

a.$3,732,000

b.$9,452,000

c.$13,995,000

d.$8,275,000