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

Product XXXProduct ZZZEstimated beginning inventory30,000 units19,100 unitsDesired ending inventory35,600 units14,800 unitsRegion I, anticipated sales302,000 units257,000 unitsRegion II, anticipated sales196,000 units144,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $14.

Budgeted sales for the month is

a.$3,596,000

b.$7,606,000

c.$8,576,000

d.$12,586,000