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

	Product XXX	Product ZZZ
Estimated beginning inventory	32,000 units	19,900 units
Desired ending inventory	34,800 units	14,000 units
Region I, anticipated sales	341,000 units	280,000 units
Region II, anticipated sales	186,000 units	150,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $13. Budgeted sales for the month is

a.$12,441,000

b.$7,698,000

c.$8,571,000

d.$3,828,000