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	29,700 units	19,500 units
Desired ending inventory	35,300 units	14,300 units
Region I, anticipated sales	314,000 units	267,000 units
Region II, anticipated sales	184,000 units	150,000 units

The unit selling price for product XXX is $7 and for product ZZZ is $16. Budgeted sales for the month are

a.$10,887,000

b.$6,405,000

c.$10,158,000

d.$14,640,000

Use the information below for Mandy Corporation to answer the question that follow. Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 640,000 units, estimated beginning inventory is 98,000 units, and desired ending inventory is 80,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A: 0.50 lb. per unit @ $0.60 per pound Material B: 1.00 lb. per unit @ $1.70 per pound Material C: 1.20 lb. per unit @ $1.00 per pound The dollar amount of Material C used in production during the year is

a.$758,160

b.$724,800

c.$824,400

d.$746,400