First Class, Inc., expects to sell 26,000 pool cues for $13.00 each. Direct materials costs are $3.00, direct manufacturing labor is $5.00, and manufacturing overhead is $0.80

per pool cue. The following inventory levels apply to 2019:

	Beginning inventory	Ending inventory
Direct materials	27,000 units	27,000 units
Workinprocess inventory	0 units	0 units
Finished goods inventory	1,800 units	3,400 units

On the 2019 budgeted income statement, what amount will be reported for sales?

A. $351,000 B. $371,800 C. $338,000 D. $358,800