First Class, Inc., expects to sell 25,000 pool cues for $12.00 each. Direct materials costs are $4.00, direct manufacturing labor is $5.00, and manufacturing overhead is $0.85 per pool cue. The following inventory levels apply to 2019 Beginning inventory Ending inventory Direct materials 29,000 units 29,000 units Work - in-process inventory 0 units 0 units Finished goods inventory 1,300 units 3,400 units How many pool cues need to be produced in 2019? O A. 27,100 cues OB. 22,900 cues O C. 28,400 cues OD. 26,300 cues