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 19,500 units Desired ending inventory 35,200 units 15,100 units Region I, anticipated sales 320,000 units 252,000 units Region II, anticipated sales 182,000 units 145,000 units The unit selling price for product XXX is $4 and for product ZZZ is $16.

1. Budgeted sales for the month are

   a.$3,596,000

   b.$9,620,000

   c.$14,384,000

   d.$8,360,000