First Class, Inc., expects to sell 27,000 pool cues for $14 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: Direct materials Work -in-process inventory Finished goods inventory Beginning inventory 24,000 units O units 1,500 units Ending inventory 24,000 units O units 3,500 units On the 2020 budgeted income statement, what amount will be reported for sales? A. $364,000 O B. $406,000 C. $336,000 D. $378,000