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 : How many pool cues need to be produced in 2019? A) 30,500 cues B) 29,300 cues C) 29,500 cues D) 26,500 cues