Below is budgeted production and sales information for Octofic Cans, Inc. for the month of March:

	Aluminum	Tin
Estimated beginning inventory	12,000 units	6,000 units
Desired ending inventory	15,000 units	4,000 units
Region I, anticipated sales	380,000 units	85,000 units
Region II, anticipated sales	125,000 units	25,000 units

The unit selling price for aluminum cans is $0.15 and for tin cans is $0.20. Budgeted sales for the month are:

a. $97,550.

b. $82,750.

c. $81,550.

d. $123,000.