First Class, Inc., expects to sel 27,000 pool cues for $13 each. Direct materials costs are $4, direct manufacturing labor is $4, and manutacturing overhead is $0.89 per pool cue. The following inventory lovels apply to 2020 : What are the 2020 bucgesed costs for direct materials, direct manulacturing labof, and manutacturing everiead, respectively? A. $114,400;$114,400,$25,454 B. $10,000,5100,000,$24,030 C. $116,000,$116,000;$25,610 D. $112,400,$112,400;$25,009