First Class, Inc., expects to sell

30 comma 00030,000

pool cues for

$ 13.00$13.00

each. Direct materials costs are

$ 2.00$2.00,

direct manufacturing labor is

$ 6.00$6.00,

and manufacturing overhead is

$ 0.86$0.86

per pool cue. The following inventory levels apply to 2019:

	Beginning inventory	Ending inventory
Direct materials	30 comma 00030,000 units	30 comma 00030,000 units
Workminusinminusprocess inventory	0 units	0 units
Finished goods inventory	1 comma 7001,700 units	2 comma 7002,700 units

On the 2019 budgeted income statement, what amount will be reported for cost of goods sold?