First Chess, Inc., expects to sell 21,000 pool cues for $12.00 each. Direct materials costs are $3.00, direct manufacturing labor is $4.00, and manufacturing overhead is $0.85 per pool cue. The following inventory levels apply to 2019 Beginning inventory Direct materials Work-in-process inventory Finished goods inventory 27.000 unit 0 units 1.100 units On the 2019 budgeted income statement, what amount will be reported for cost of goods sold? OA $195,540 OB $164.850 OC $182.00 OD $146.705 Ending inventory 27,000 units 0 units 3,400 units