First Class, Inc., expects to sell 30,000 pool cues for $14 each. Direct materials costs are $4, direct manufacturing labor is $5, and manufacturing overhead is $0.89 per pool cue. The following inventory levels apply to 2020 : On the 2020 budgeted income statement, what amount will be reported for sales? $407.400 $420,000 $392,000 $435,400