DLightful Lamp Company manufactures lamps. The estimated number of lamp sales for the last three months of 2017 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. The company expects to sell the lamps for $25 each. January 2018 sales is projected at 16,000 lamps. What is the expected sales revenue for December?

1)

$250,000

2)

$350,000

3)

$325,000

4)

$100,000