The COVID 19 Pandemic sparked interest in board games. Billiard table sales peaked in January 2021. PR Billiards expects to sell 20,000 units of pool cues at $ 12.00 each. The costs per unit of billiard stick are: direct materials $ 2.00, direct labor costs $ 4, and indirect manufacturing costs $ 0.80. Below is a table of expected inventory levels in 2021. How many pool cues will PR Billiards need to produce in 2021?

Select one: a. 19,500 cues b. 22,500 cues c. 20,500 cues d. 22,000 cues