question 5 test 2... please show work for how the rifhr ansswer is 28,900

6.3-29 First Class, Inc., expects to sell 27,000 pool cues for $12.00 each. Direct materials costs are $3.00, direct manufacturing labor is $4.00, and manufacturing overhead is $0 87 per pool cue. The following inventory levels apply to 2019 Beginning inventory Ending inventory Direct materials 24,000 units 24,000 unts Work-in-process inventory O units 0 units Finished goods inventory 1,600 units 3,500 unts How many pool Cuos need to be produced in 2019? A 30,500 cues B. 28,900 cues C. 25,100 Cues OD. 28,600 CURS