First Class, Inc., expects to sell 30,000 pool cues for $13 each. Direct materials costs are $2, direct manufacturing labor is $6, and manufacturing overhead is $0.89 per pool cue. The following inventory levels apply to 2020 : How many pool cues need to be produced in 2020? A. 31,400 cues B. 33,300 cues C. 28,100 cues D. 31,900 cues