1. Question Content Area

   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	19,300 units
   Desired ending inventory	36,400 units	14,900 units
   Region I, anticipated sales	304,000 units	260,000 units
   Region II, anticipated sales	188,000 units	145,000 units

   The unit selling price for product XXX is $6 and for product ZZZ is $15. Budgeted sales for the month are

   a.$13,455,000

   b.$9,027,000

   c.$9,810,000

   d.$5,382,000