14) First Class, Inc., expects to sell 28,000 pool cues for $14 each Direct materials costs are $3, direct Inventory levels apply to 2019: 14) Direct materials Work-in-process inventory Finished goods inventory Beginning inventory 26,000 units O units 1,300 units Ending inventory 26,000 units O units 2,800 units How many pool cues need to be produced in 20197 A) 26,500 cues B) 30,800 cues C) 29,300 cues D) 29,500 cues