Bradford, Inc., expects to sell 14,000 ceramic vases for $20 each. Direct materials costs are $3, direct manufacturing labor is $12, and manufacturing overhead is $4 per vase. The following inventory levels apply to 2020: EQMQMW. gamma Direct materials 3,000 units 3,000 units Work - in - process inventory 0 units 0 units Finished goods inventory 400 units 600 units What are the 2020 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? ~--~(11'2--- O A. $9,000; $0: $14,400 0 B. $42,000; $168,000; $56,000 0 C. $42,600; $170,400; $56,800 0 D. $9,000; $36,000: $12,000