Use the information below for Flushing Company to answer the question that follow. Below is budgeted production and sales information for Flushing Company for the month of December.

Product XXX Product ZZZ Estimated

beginning inventory 32,000 units 17,400

units Desired ending inventory 34,200 units 15,100 units Region I,

anticipated sales 313,000 units 252,000 units Region II,

anticipated sales 195,000 units 140,000 units

The unit selling price for product XXX is $6 and for product ZZZ is $15.

Budgeted sales for the month are

a.$13,500,000

b.$9,972,000

c.$8,928,000

d.$5,400,000