Howard Temple, Inc., expects to sell 20,000 pool cues for $12.00 each. Direct materials costs are $2.00, direct manufacturing labor is $4.00, and manufacturing overhead is $0.80 per pool cue. The following inventory levels apply to 2020: Beginning Inventory Ending Inventory 24,000 units 24,000 units Direct materials Work-in-Process Inventory O units O units Finished Goods Inventory 2,000 units 2,500 units On the 2020 budgeted income statement, what amount will be reported for sales? $246,000 $240,000 $312,000 $318,000