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

	Product XXX	Product ZZZ
Estimated beginning inventory	29,500 units	19,000 units
Desired ending inventory	34,200 units	14,600 units
Region I, anticipated sales	347,000 units	273,000 units
Region II, anticipated sales	184,000 units	144,000 units

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

a.$9,138,000

b.$9,822,000

c.$6,636,000

d.$12,324,000