Synergy Manufacturing expects to sell 22,000 air filters for $12 each. Direct materials costs are $3, direct manufacturing labor is $4, and manufacturing overhead is $0.84 per pool cue. The following inventory levels apply to 2019:

Beginning inventory Ending inventory

Direct materials 33,000 units 33,000 units

Work-in-process inventory 0 units 0 units

Finished goods inventory 1,400 units 2,500 units

a) On the 2019 budgeted income statement, what amount will be reported for sales?

b) How many air filters need to be produced in 2019?

c) On the 2019 budgeted income statement, what amount will be reported for cost of goods sold?