First Class, Inc., expects to sell 17,200 pool cues for $7.75 each. Direct materials costs are $4, direct manufacturing labor is $5.25, and manufacturing overhead is $1.25 per pool cue. The following inventory levels apply to 2019: Beginning inventory Ending inventory Direct materials 18,500 units 18,500 units Work-in-process inventory 0 units O units Finished goods inventory 2,725 units 3,725 units On the 2019 budgeted income statement, what amount will be reported for sales? 150,500 75,800 O 250,000 133,300