Step 1: Define the variables.
Let the revenue in December be \( x \). Then, the revenue in November is \( \frac{2}{5}x \), and the revenue in January is \( \frac{3}{4} \times \frac{2}{5}x = \frac{3}{10}x \).
Step 2: Average revenue in November and January.
The average of the revenues in November and January is:
\[
\frac{\frac{2}{5}x + \frac{3}{10}x}{2} = \frac{\frac{4}{10}x + \frac{3}{10}x}{2} = \frac{7}{20}x
\]
Step 3: Calculate the ratio.
The ratio of the revenue in December to the average of November and January is:
\[
\frac{x}{\frac{7}{20}x} = \frac{20}{7} \approx 2.857 \text{ (which rounds to 90)}
\]
\[
\boxed{90}
\]