First Class, Inc., expects to sell 22,000 pool cues for $12.00 each. Direct materials costs are $3.00, direct manufacturing labor is $4.00, and manufacturing overhead is $0.87 per pool cue. The following inventory levels apply to 2019: Direct materials Work in - process inventory Finished goods inventory Beginning inventory. 33,000 units 0 units 1,500 units Ending inventory. 33,000 units O units 3,400 units What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? O A. $70,500; $94,000; $20,445 B. $99,000; $132,000; $28,710 C. $66,000; $88,000; $19,140 D. $71,700; $95,600; $20,793