Mary's Baskets Company Expects to Manufacture and Sell 30,000 Baskets

Mary's Baskets Company expects to manufacture and sell 30,000 baskets in 2019 for $5 each. There are 4,000 baskets in beginning finished goods inventory with target ending inventory of 9,000 baskets. The company keeps no work-in-process inventory. What amount of sales revenue will be reported on the 2019 budgeted income statement?

A) $175,000
B) $150,000
C) $125,000
D) $85,000