First Class, Inc., expects to sell 27,000 pool cues for $13.00 each. Direct materials costs are $4.00, direct manufacturing labor is $6.00, and manufacturing overhead is $0.87 per pool cue. The following inventory levels apply to 2019: Beginning inventory Ending inventory Direct materials 32,000 units 32,000 units Work-in-process inventory O units O units Finished goods inventory 1,600 units 3,100 units On the 2019 budgeted income statement, what amount will be reported for sales? O A. $416,000 B. $351,000 c. $435,500 D. $370,500 Click to select your answer. Schooner Corporation used the following data to evaluate its current operating system. The company sells items for $29 each and used a budgeted selling price of $29 per unit. Units sold Variable costs Fixed costs Actual 170,000 units $1,083,000 $809,000 Budgeted 190,000 units $1,292,000 $774,000 What is the static - budget variance of variable costs? O A. $35,000 unfavorable B. $209,000 favorable C. $35,000 favorable D. $209,000 unfavorable Click to select your