9) Bradford, Inc., expects to sell 6,000 ceramic vases for $21 each. Direct materials costs are $3, direct manufacturing labor is $10, and manufacturing overhead is $3 per vase. The following inventory levels apply to 2019:

Beginning inventory Ending inventory

Direct materials 5,000 units 5,000 units

Work-in-process inventory 0 units 0 units

Finished goods inventory 400 units 600 units

How many ceramic vases should be produced in 2019?

A) 5,800 vases

B) 6,200 vases

C) 11,000 vases

D) 6,000 vases