First Class, Inc., expects to sell 25,000 pool cues for $12 each. Direct materials costs are $3, direct manufacturing labor is $4, and manufacturing overhead is $0.85 per pool cue. The following inventory levels apply to 2020: Direct materials Work in - process inventory Finished goods inventory Beginning inventory. 27,000 units O units 1,600 units Ending inventory 27,000 units O units 2,800 units What are the 2020 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? A. $78,600; $104,800; $22,270 B. $75,000; $100,000; $21,250 C. $81,000; $108,000; $22,950 D. $79,800; $106,400; $22,610