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

	Product XXX	Product ZZZ
Estimated beginning inventory	28,900 units	19,900 units
Desired ending inventory	34,900 units	14,500 units
Region I, anticipated sales	340,000 units	252,000 units
Region II, anticipated sales	180,000 units	150,000 units

The unit selling price for product XXX is $7 and for product ZZZ is $14. Budgeted sales for the month are

a.$6,454,000

b.$12,908,000

c.$10,094,000

d.$9,268,000