First Class, Inc., expects to sell 24,000 pool cues for $12.00 each. Direct materials costs are $2.00, direct manufacturing labor is $5.00, and manufacturing overhead is $0.88 per pool cue. The following inventory levels apply to 2019: Direct materials Work-in-process inventory Finished goods inventory Beginning inventory. 29,000 units 0 units 1,800 units Ending inventory 29,000 units 0 units 3,000 units What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? O A. $58,000; $145,000; $25,520 O B. $51,600; $129,000; $22,704 O c. $50,400; $126,000; $22,176 OD. $48,000; $120,000; $21,120