First Class, Inc., expects to sell 28,000 pool cues for $12.00 each. Direct materials costs are $2.00, direct manufacturing labor is $4.00, and manufacturing overhead is $0.84 per pool cue. The following inventory levels apply to 2019: Beginning inventory 30,000 units 0 units: 1,400 units Direct materials Work-in-process inventory Finished goods inventory How many pool cues need to be produced in 2019? Ending inventory 30,000 units O units 3,300 units OA. 29,400 cues B. 31,300 cues OC. 26,100 cues D. 29,900 cues