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First Class, Inc., expects to sell 29,000 pool cues for $13.00 each. Direct materials costs are $3.00, direct manufacturing labor is $4.00, and manufacturing overhead is $0.89 per pool cue. The following inventory levels apply to 2019: Beginning inventory. 33,000 units Ending inventory. 33,000 units Direct materials O units O units Work-in-process inventory Finished goods inventory 1,200 units 3,200 units On the 2019 budgeted income statement, what amount will be reported for cost of goods sold? A. $228,810 B. $244,590 C. $254,058 OD. $213,030