First Class, Inc., expects to sell 26,000 pool cues for $13 each. Direct materials costs are $3, direct manufacturing labor is $4, and manufacturing overhead is $0.82 per pool cue. The following inventory levels apply to 2020: Beginning inventory Ending inventory Direct materials 32,000 units 32,000 units Work - in - process inventory 0 units 0 units Finished goods inventory 1,000 units 3, 100 units On the 2020 budgeted income statement, what amount will be reported for cost of goods sold? . . . O A. $186,898 O B. $203,320 O C. $219,742 O D. $227,562