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

	Product XXX	Product ZZZ
Estimated beginning inventory	31,200 units	18,300 units
Desired ending inventory	35,100 units	14,800 units
Region I, anticipated sales	333,000 units	265,000 units
Region II, anticipated sales	192,000 units	140,000 units

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

a.$6,510,000

b.$12,090,000

c.$8,940,000

d.$9,660,000