Elton, Inc., expects to sell 13,000 ceramic vases for $22 each. Direct materials costs are $2, direct manufacturing labor is $11. and manufacturing overhead is $4 per vase. The following inventory levels apply to 2016: Direct materials Work-in-process inventory Finished goods inventory Beginning inventory 4000 units O units 100 units Ending inventory 4000 units O units 800 units On the 2016 budgeted income statement, what amount will be reported for sales? $270,600 O $286,000 $301,400 $374,000