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

	Product XXX	Product ZZZ
Estimated beginning inventory	29,600 units	18,400 units
Desired ending inventory	34,700 units	14,500 units
Region I, anticipated sales	302,000 units	271,000 units
Region II, anticipated sales	182,000 units	146,000 units

The unit selling price for product XXX is $6 and for product ZZZ is $14. Budgeted sales for the month is

a.$5,406,000

b.$9,278,000

c.$12,614,000

d.$8,742,000