Bradford, Inc., expects to sell 7,000 ceramic vases for $20.00 each. Direct materials costs are $4.00, direct manufacturing laboris $11.00, and manufacturing overhead is $5.00 per vase. The following inventory levels apply to 2019: Beginning inventory Ending inventory Direct materials 4,000 units 4,000 units Work - in - process inventory O units O units Finished goods inventory 100 units 500 units What are the 2019 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? O A. $28,000; $77,000; $35,000 B. $16,000; $44,000; $20,000 O C. $16,000; $0.00; $22,500 D. $29,600; $81,400; $37,000