To pome Elton, Inc., expects to sell 9000 ceramic vases for $21 each. Direct materials costs are $3, direct manufacturing labor is $11, and manufacturing overhead is $5 per vase. The following inventory levels apply to 2016: Beginning inventory 5000 units Ending inventory 5000 units Direct materials 0 units 0 units Work-in-process inventory 100 units 500 units Finished goods inventory How many ceramic vases should be produced in 2016? 8600 vases 9400 vases 9000 vases 14,000 vases