First Class Inc expects to sell 29,000 pool cues for $14 each. Drect materials costs are $2, direct manufacturing labor in St and manufacturing overhead is 30.87 per pot co Theowingtry level apply to 2020 Work-in-process inventory Direct materials Finished goods inventory Beginning inventory Ending inventory 25.000 units 25.000 units 0 units 1.500 un 3.500 units On the 2020 budgeted income statamant, what amount will be reported for cost of goods sold? OA $212.970 OB. $223,275 OC. $199,230 OD. $105,490 CD