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Kason, Inc., expects to sell 23,000 pool cues for $13 each. Direct materials costs are $3, direct manufacturing labor is $5, and manufacturing overhead is

Kason, Inc., expects to sell 23,000 pool cues for $13 each. Direct materials costs are $3, direct manufacturing labor is $5, and manufacturing overhead is $0.81 per pool cue. The following inventory levels apply to 2016:

beginning inventory ending inventory
Direct materials 26,000 units 26,000 units
work-in-process inventory 0 units 0 units
finished goods inventory 1200 units 3000 units

How many pool cues need to be produced in 2016?

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