First Class, Inc., expects to sell 28,000 pool cues for $14 each. Direct materials costs are $3, direct manufacturing labor is $5, and manufacturing overhead is $0.82 per pool cue. The following inventory levels apply to 2019: Direct materials Work-in-process inventory Finished goods inventory Beginning inventory 26,000 units O units 1,300 units Ending inventory 26,000 units O units 2.800 units How many pool cues need to be produced in 20197