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

	Product XXX	Product ZZZ
Estimated beginning inventory	30,400 units	19,800 units
Desired ending inventory	36,500 units	15,200 units
Region I, anticipated sales	313,000 units	263,000 units
Region II, anticipated sales	195,000 units	145,000 units

The unit selling price for product XXX is $6 and for product ZZZ is $16. Budgeted sales for the month are

a.$14,656,000

b.$10,576,000

c.$5,496,000

d.$9,576,000