First Class, Inc expects to sell 22,000 pool cues for $13 each Direct materials costs aro S3, direct manufacturing tabor is 56, and manufacturing overhead is $0.84 per pool cue The following inventory levels apply to 2020 Direct materials Work in process inventory mushed goods inventory Beginning inventory 29,000 units O units 1,400 units Ending Inventory 29.000 units 0 units 3.100 units How many pool Cuos need to be produced in 20202 OA 23,700 cues OB. 20,300 COS OC 25 100 cos OD. 23.400 cues J&S Manufacturing expects to produce and sell 12 500 units of Big, it only product, for $20 cach Direct matorial cost is $3 per unit direct labor cost is $10 per unit and vanabile manufacturing overhead is $8 per unit Food manufacturing overhead is $25.000 in total Variable soling and administrative expenses are $1 per unit, and fixed selling and administrative costs are $3,000 in total According to generally accepted accounting principles, inventoriable cost per unit of Big would be OA. $23 per unit OB. $21 per unit OC$14 per unit OD 513 por un