Asian Lamp Company manufactures lamps. The estimated number of lamp sales for the last three months for the current year are as follows:

Month	Sales
October	10,000
November	14,000
December	13,000

Finished goods inventory at the end of September was 3,000 units. Ending finished goods inventory is budgeted to equal 25 percent of the next month's sales. Asian Lamp expects to sell the lamps for $25 each. January sales is projected at 16,000 lamps.

What is the expected sales revenue for December?

	a.	$350,000
	b.	$325,000
	c.	$250,000
	d.	$100,000