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	18,700 units
Desired ending inventory	35,500 units	14,900 units
Region I, anticipated sales	334,000 units	274,000 units
Region II, anticipated sales	196,000 units	148,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14. Budgeted sales for the month are

a.$8,558,000

b.$4,760,000

c.$13,328,000

d.$9,530,000