Kason, Inc., expects to sell 20,000 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 2016:

	Beginning inventory	Ending inventory
Direct materials	28,000 units	28,000 units
Work-in-process inventory	0 units	0 units
Finished goods inventory	1100 units	2700 units

On the 2016 budgeted income statement, what amount will be reported for sales?