First Class, Inc., expects to sell

24,000

pool cues for

$12

each. Direct materials costs are

$2,

direct manufacturing labor is

$5,

and manufacturing overhead is

$0.80

per pool cue. The following inventory levels apply to 2020:

	Beginning inventory	Ending inventory
Direct materials	25,000 units	25,000 units
Workinprocess inventory	0 units	0 units
Finished goods inventory	1,200 units	3,000 units

On the 2020 budgeted income statement, what amount will be reported for sales?