Below is budgeted production and sales information for Flushing Company for the month of December: Product XXX Product ZZZ Estimated beginning inventory 30,300 units 17,300 units Desired ending inventory 35,400 units 14,800 units Region I, anticipated sales 313,000 units 257,000 units Region II, anticipated sales 192,000 units 148,000 units The unit selling price for product XXX is $4 and for product ZZZ is $14. Budgeted sales for the month are

a.$12,740,000 b.$7,690,000 c.$8,690,000 d.$3,640,000