First Class, Inc., expects to sell 25.000 pool cues for $12 each. Direct materials costs are $4, direct manutacturing laboris 56, and manufacturing overhead is 50.88 per pool cue. The following inventory levels apply to 2020 Beginning inventory Ending inventory Direct materials 29,000 units 29,000 units Work-in-process inventory units Onts Finished goods inventory 1,700 units 3,300 unts On the 2020 budgeted Income tatement, what amount wil be reported for coat of goods nold? O A $272.000 OB. $280.400 OC. $254.392 OD. $307,901