64 A company is in its first year of operation. When materials, labor, and overhead are combined, the company estimates $4.2 million for the total cost of goods sold. The company projects sales of $8 million. Selling and administrative expenses are $2 million, and each item costs $20 to make. How many items does the company need to produce to end up with 10,000 items in ending inventory? O 190,000 O 200,000 O 210,000 220,000