From the following details provided by Joey, Inc., what is the budgeted manufacturing overhead costs for the 1st quarter and for the 2nd quarter, respectively?

0 A. S1.800 000 and $2 275 000

O B. $1,825 000 and $2,275,000

O C. $1,800,000 and $2 250 000

O D. $1,825 000 and $2,250 000

Budgeted production in units Variable overhead cost per unit Fixed overhead costs: Depreciation Rent Direct Labor Hours 1st Quarter 40,000 $45 $12,000 $13,000 10,200 2nd 50,000 $45 $12,000 $13,000 11,700 Quarter