56. Data: Marguerite, In(C), expects to sell 20,000 pool cues for 12.00 each. Direct materials costs are 2.00, direct manufacturing labor is 4.00, and manufacturing overhead is 0.80 per pool cue. The following inventory levels are expected in 2020: Beginning inventory Targeted Ending inventory Direct materials 24,000 units 24,000 units Work-in-process inventory 0 units Finished goods inventory 2,000 units 0 units 2,500 units Question: How many pool cues need to be produced in 2020? A) 19,500 cues B) 22,500 cues C) 20,500 cues 22,000 cues 57. Using the same data as the previous question: What are the 2020 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? A) 80,000; 40,000; 16,000 B) 0; 96,000; 19,200 C) 39,000; 78,000; 15,600 D) 41,000; 82,000; 16,400