First Class, Inc., expects to sell 22,000 pool cues for $12 each. Direct materials costs are 53, direct manufacturing labor is $4, and manufacturing overhead is $0.84 per pool cue. The following inventory levels apply to 2019: Beginning inventory Ending inventory Direct materials 33,000 units 33,000 units Work-in-process inventory O units O units Finished goods inventory 1,400 units 2,500 units On the 2019 budgeted income statement, what amount will be reported for sales? Answer 7 A. BI