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

	Product XXX	Product ZZZ
Estimated beginning inventory	28,300 units	19,600 units
Desired ending inventory	34,000 units	14,900 units
Region I, anticipated sales	336,000 units	280,000 units
Region II, anticipated sales	195,000 units	144,000 units

The unit selling price for product XXX is $4 and for product ZZZ is $15. Budgeted sales for the month is

a.$9,661,000

b.$8,484,000

c.$3,820,000

d.$14,325,000