First$$ Class, Inc., expects to sell

$25$ comma $00025,000$

pool cues for

$ $12$$$12$

each. Direct materials costs are

$ $2$$$2,$

direct manufacturing labor is

$ $5$$$5,$

and manufacturing overhead is

$ $0\mathrm{.}88$$$0\mathrm{.}88$

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

Beginning inventory

Ending inventory

Direct materials

$34$ comma $00034,000$ units

$34$ comma $00034,000$ units

Workminus$$inminus$$process

inventory

$0$ units

$0$ units

Finished goods inventory

$1$ comma $0001,000$ units

$2$ comma $6002,600$ units

On the $2020$ budgeted income$$ statement, what amount will be reported for$$ sales?

Question content area bottom

Part $1$

A$.$$ $300$ comma $000$

$ $300$ comma $000$$$300,000$

B$.$$ $408$ comma $000$

$ $408$ comma $000$$$408,000$

C$.$$ $319$ comma $200$

$ $319$ comma $200$$$319,200$

D$.$$ $427$ comma $200$

$ $427$ comma $200$$$427,200$