Asian Lamp Company manufactures lamps. The estimated number of lamp sales for the last three months for the current year are as follows: Month October Sales 10,000 14,000 November 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. In going from the sales budget to the production budget, adjustments to the sales budget need to be made for finished goods inventories. cash receipts. factory overhead costs. selling expenses