First Class, Inc. expects to sell 27,000 pool cues for $13 each materials costs are $3, direct manufacturing labor is $6, and manufacturing overhead is $0.87 per pool cue. The following inventory levels apply to 2020: Beginning inventory Direct materials Work-in-process inventory 29,000 unuta O units 1,900 units Ending inventory 29,000 units O unit Finished goods inventory 2,500 units What are the 2020 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? $82.800; $165,600; $24,012 $86,700; $173,400; $25,143 $87,000: $174,000; $25,233 $81,000: $162,000; $23,490