First$$ Class, Inc., expects to sell

$20$ comma $00020,000$

pool cues for

$ $14$$$14$

each. Direct materials costs are

$ $3$$$3,$

direct manufacturing labor is

$ $5$$$5,$

and manufacturing overhead is

$ $0\mathrm{.}8$$$0\mathrm{.}8$

per pool cue. The following inventory levels apply to$2020$:

Beginning inventory

Ending inventory

Direct materials

$30$ comma $00030,000$ units

$30$ comma $00030,000$ units

Workminus$$inminus$$process

inventory

$0$ units

$0$ units

Finished goods inventory

$1$ comma $2001,200$ units

$2$ comma $6002,600$ units

How many pool cues need to be produced in$2020?$

Question content area bottom

Part $1$

A$.$

$21$ comma $40021,400$

cues

B$.$

$22$ comma $60022,600$

cues

C$.$

$18$ comma $60018,600$

cues

D$.$

$21$ comma $20021,200$

cues