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?