First Class, Inc., expects to sell 22,000 pool cues for $13 each. Direct materials costs are $2, direct manufacturing labor is $4, and manufacturing overhead is $0.87 per pool cue. The following inventory levels apply to 2020 : On the 2020 budgeted income statement, what amount will be reported for sales? A. $403,000 B. $286,000 C. $429,000 D. $312,000