Bradford, Inc., expects to sell 9,000 ceramic vases for $21 each. Direct materials costs are $3, direct manufacturing labor is $11, and manufacturing overhead is $5 per vase. The following inventory levels apply to 2020: Beginning inventory Direct materials Work-in-process inventory Finished goods inventory Ending inventory. 6,000 units 6,000 units 0 units 200 units 0 units 500 units What are the 2020 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? OA. $18,000; $66,000; $30,000 B. $18,000; $0; $32,500 OC. $27,000; $99,000; $45,000 D. $27,900; $102,300; $46,500