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

	Product XXX	Product ZZZ
Estimated beginning inventory	31,500 units	16,600 units
Desired ending inventory	34,700 units	15,000 units
Region I, anticipated sales	305,000 units	264,000 units
Region II, anticipated sales	180,000 units	149,000 units

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

a.$5,388,000

b.$8,279,000

c.$8,783,000

d.$11,674,000