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

$\backslash$table$[[,$Product XXX$,$Product ZZZ$],[$Estimated beginning inventory,$28,000$ units,$19,100$ units$],[$Desired ending inventory,$35,500$ units,$14,100$ units$],[$Region I, anticipated sales,$306,000$ units,$277,000$ units$],[$Region II$,$ anticipated sales,$194,000$ units,$141,000$ units$]]$

The unit selling price for product XXX is $$5$ and for product $ZZZ$ is $$13.$

Budgeted sales for the month are

a$.$ $$11,934,000$

b$.$ $$7,934,000$

c$.$ $$8,590,000$

d$.$ $$4,590,000$