QUESTION $14$

Kason, Inc., expects to sell $20,000$ pool cues for $$24\mathrm{.}00$ each. Direct materials costs are $$4\mathrm{.}00,$ direct manufacturing labor is $$8\mathrm{.}00,$ and manufacturing overhead is $$1\mathrm{.}60$ per pool cue. The following inventory levels apply to $2011.$

How many pool cues need to be produced in $2012?$

a$.22,500$ cues

$5\mathrm{.}22,000$ cues

E$.19,500$ cues

d$.20,500$ cues