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	18,400 units
Desired ending inventory	36,300 units	14,100 units
Region I, anticipated sales	314,000 units	266,000 units
Region II, anticipated sales	181,000 units	142,000 units

The unit selling price for product XXX is $7 and for product ZZZ is $15. Budgeted sales for the month are

a.$9,585,000

b.$13,545,000

c.$6,321,000

d.$10,281,000