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

	Product XXX	Product ZZZ
Estimated beginning inventory	30,600 units	20,000 units
Desired ending inventory	35,700 units	14,800 units
Region I, anticipated sales	317,000 units	274,000 units
Region II, anticipated sales	188,000 units	144,000 units

The unit selling price for product XXX is $7 and for product ZZZ is $15. Budgeted sales for the month are

a.$6,461,000

b.$9,805,000

c.$10,501,000

d.$13,845,000