First Class, Inc., expects to sell 21,000 pool cues for $12 each. Direct materials costs are $3, direct manufacturing labor is $6, and manufacturing overhead is $0.86 per pool cue. The following inventory levels apply to 2020: Direct materials Work-in-process inventory Finished goods inventory Beginning inventory. Ending inventory 24,000 units 0 units 1,800 units 24,000 units 0 units 2,700 units On the 2020 budgeted income statement, what amount will be reported for cost of goods sold? OA. $207,060 OB. $198,186 C. $215,934 OD. $233,682