First Class, Inc. expects to sell 24,000 pool cues for $14.00 each. Direct materials costs are $2.00, direct manufacturing labor is $4.00, and manufacturing overhead is 0 83 per pool cue. The following inventory levels apply to 2019 Direct materials Work- in- process inventory Finished goods inventory Beginning inventory 29,000 units 0 units 1,400 units 29,000 units 0 units 2,700 units On the 2019 budgeted income statement, what amount will be reported for cost of goods sold? O A. $172.799 . $182.361 . $155041 O D. $163,920