First Class, Inc., expects to sell 22 comma 000 pool cues for $ 12.00 each. Direct materials costs are $ 4.00, direct manufacturing labor is $ 4.00, and manufacturing overhead is $ 0.85 per pool cue. The following inventory levels apply to 2019: Beginning inventory Ending inventory Direct materials 25 comma 000 units 25 comma 000 units Workminusinminusprocess inventory 0 units 0 units Finished goods inventory 1 comma 000 units 3 comma 000 units On the 2019 budgeted income statement, what amount will be reported for sales?