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

	Product XXX	Product ZZZ
Estimated beginning inventory	31,600 units	18,200 units
Desired ending inventory	34,500 units	14,300 units
Region I, anticipated sales	325,000 units	251,000 units
Region II, anticipated sales	200,000 units	146,000 units

The unit selling price for product XXX is $6 and for product ZZZ is $13. Budgeted sales for the month are

a.$5,532,000

b.$11,986,000

c.$9,207,000

d.$8,311,000