First Class, Inc., expects to sell 30,000 pool cues for $12.00 each. Direct materials costs are $3.00, direct manufacturing labor is $6.00, and manufacturing overhead is $0.81 per pool cue. The following inventory levels apply to 2019: Beginning inventory Ending inventory Direct materials 26,000 units 26,000 units Work-in-process inventory 0 units 0 units Finished goods inventory 1,700 units 2,500 units What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? O A. $95,100; $190,200; $25,677 O B. $92,400; $184,800; $24,948 OC. $90,000; $180,000; $24,300 OD. $78,000; $156,000; $21,060