Answer the Following Questions Using the Information Below:
Ku-Ring-Gai -On the 2018 Budgeted Income Statement,what Amount Will Be Reported

Answer the following questions using the information below:
Ku-ring-gai & Co expects to sell 25 000 pool cues for $12.00 each.Direct materials costs are $2.00,direct manufacturing labour is $4.00,and manufacturing overhead is $0.80 per pool cue.The following inventory levels apply to 2017:
$$\begin{array} { l r r } & \text { Beginning inventory } & \text { Ending inventory } \\\text { Direct materials } & 24000 \text { units } & 24000 \text { units } \\\text { Work-in-process inventory } & 0 \text { units } & 0 \text { units } \\\text { Finished goods inventory } & 2000 \text { units } & 2500 \text { units }\end{array}$$
-On the 2018 budgeted income statement,what amount will be reported for cost of goods sold?

A) $150 000
B) $170 000
C) $152 600
D) $179 400