Cuevas Company expects to manufacture and sell 23,000 units in 2019 for $6 each. There are 2,000 units in beginning finished goods inventory with target ending inventory of 10,000 units. The company keeps no work-in-process inventory. What amount of sales revenue will be reported on the 2019 budgeted income statement? Select one a. $138,000 b. $90,000 C. $66,000 d. $186,000