Oriental Lamp Company Manufactures Lamps Finished Goods Inventory at the End of September Was 3,000

Oriental Lamp Company manufactures lamps. The estimated number of lamp sales for the last three months of the current year is as follows:
$$\begin{array} { l l } \text { Month } & \text { Sales } \\\hline \text { October } & 10,000 \\\text { November } & 14,000 \\\text { December } & 13,000\end{array}$$ 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.Oriental Lamp expects to sell the lamps for $25 each.January of the following year sales is projected at 16,000 lamps.
-Refer to the figure.In going from the sales budget to the production budget,what should adjustments to the sales budget be made for?

A) finished goods inventories
B) cash receipts
C) factory overhead costs
D) selling expenses