Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
Kason, Inc., expects to sell 20,000 pool cues for $24.00 each. Direct materials costs are $4.00, direct manufacturing labor is $8.00, and manufacturing overhead is $1.60 per pool cue. The following inventory levels apply to 2011:

-How many pool cues need to be produced in 2012?

A) 22,500 cues
B) 22,000 cues
C) 20,500 cues
D) 19,500 cues