Below is budgeted production and sales information for Best Dog Collar Company for the month of December:

Product CCC Product DDD
Estimated beginning inventory 30,000 units 18,000 units
Desired ending inventory 32,000 units 15,000 units
Region I, anticipated sales 320,000 units 500,000 units
Region II, anticipated sales 190,000 units 130,000 units

The unit selling price for product CCC is $5 and for product DDD is $12. Budgeted sales for the month are:

a. $9,692,000
b. $8,680,000
c. $10,110,,000
d. $9,010,000