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

Product XXX Product ZZZ

Estimated beginning inventory 31,400 units 18,600 units

Desired ending inventory 36,500 units 14,400 units

Region I, anticipated sales 307,000 units 261,000 units

Region II, anticipated sales 184,000 units 140,000 units

The unit selling price for product XXX is $7 and for product ZZZ is $16.

Budgeted sales for the month are

a.$10,663,000

b.$6,244,000

c.$9,853,000

d.$14,272,000