First Class, Inc., expects to sell 29.000 pool cues for $14.00 each. Direct materials costs are $4.00, direct manufacturing labor is $4.00, and manufacturing overhead is $0.83 per pool cue. The following inventory levels apply to 2019: Direct materials Work-in-process inventory Beginning inventory 32,000 units O units 1,100 units Finished goods inventory How many pool cues need to be produced in 2019? OA. 31,000 cues OB. 30,100 cues OC. 27,000 cues OD. 32,100 cues Ending inventory 32,000 units O units 3,100 units