First Class, Inc., expects to sell 30,000 pool cues for $13.00 each. Direct materials costs are $2.00, direct manufacturing labor is $4.00, and the manufacturing overhead is $0.83 per pool cue. The following inventory levels apply to 2019:

	Beginning inventory	Ending inventory
Direct materials	33,000 units	33,000 units
Workinprocess inventory	0 units	0 units
Finished goods inventory	2,000 units	3,400 units

What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?

A.$66,000; $132,000; $27,390

B. $64,000; $128,000; $26,560

C.$62,800; $125,600; $26,062

D. $60,000;$120,000; $24900