) First Class, Inc., expects to sell 28,000 pool cues for $14 each. Direct materials costs are $3, direct manufacturing labor is $5, and manufacturing overhead is $0.82 per pool cue. The following inventory levels apply to 2019:

Beginning inventory Ending inventory

Direct materials 26,000 units 26,000 units

Work-in-process inventory 0 units 0 units

Finished goods inventory 1,300 units 2,800 units

How many pool cues need to be produced in 2019?

A) 30,800 cues

B) 29,300 cues

C) 29,500 cues

D) 26,500 cues