First Class, Inc., expects to sell 28,000 pool cues for $12.00 each. Direct materials costs are $2.00, direct manufacturing labor is $6.00, and manufacturing overhead is $0.83 per pool cue. The following inventory levels apply to 2019: Direct materials Work - in - process inventory Finished goods inventory Beginning inventory. 29,000 units O units 1,200 units Ending inventory. 29,000 units O units 3,500 units On the 2019 budgeted income statement, what amount will be reported for sales? O A. $363,600 B. $336,000 C. $348,000 D. $375,600