Johnson, Inc., expects to sell 15,000 ceramic vases for $22 each. Direct materials costs are $4, direct manufacturing labor is $11, and manufacturing overhead is $5 per vase. The following inventory levels apply to 2021: Beginning inventory Ending inventory Direct materials 1,000 units 1,000 units Work-in-process inventory O units O units Finished goods inventory 400 units 700 units What are the 2021 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? Select one: A. $4,000; $0; $8,500 B. $61,200; $168,300; $76,500 C. $60,000; $165,000; $75,000 D. $4,000; $11,000; $5,000