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

	Product XXX	Product ZZZ
Estimated beginning inventory	31,600 units	19,700 units
Desired ending inventory	34,200 units	15,400 units
Region I, anticipated sales	334,000 units	267,000 units
Region II, anticipated sales	185,000 units	147,000 units

The unit selling price for product XXX is $7 and for product ZZZ is $13. Budgeted sales for the month is

a.$9,645,000

b.$6,531,000

c.$9,015,000

d.$12,129,000