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First Class, Inc., expects to sell 26,000 pool cues for $13.00 each. Direct materials costs are $2.00, direct manufacturing labor is $5.00, and manufacturing overhead is $0.90 per pool cue. The following inventory levels apply to 2019: Beginning inventory. 24,000 units Ending inventory. 24,000 units Direct materials O units 0 units Work in - process inventory Finished goods inventory 1,500 units 2,600 units What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? A. $55,000; $137,500; $24,750 B. $54,200; $135,500; $24,390 C. $52,000; $130,000; $23,400 D. $48,000; $120,000; $21,600