First Class, Inc., expects to sell 23,000 pool cues for $12 each. Direct materials costs are $4, direct manufacturing labor is $5, and manufacturing overhead is $0.90 per pool cue. The following inventory levels apply to 2020: Direct materials Work-in-process inventory Finished goods inventory Beginning inventory. 28,000 units 0 units 2,000 units Ending inventory. 28,000 units 0 units 2,700 units What are the 2020 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? O A. $100,000; $125,000; $22,500 OB. $94,800; $118,500; $21,330 OC. $92,000; $115,000; $20,700 OD. $112,000; $140,000; $25,200