Johnson, Inc., expects to sell 9,000 ceramic vases for $21 each. Direct materials costs are $3, direct manufacturing labor is $12, and manufacturing overhead is $3 per vase. The following inventory levels apply to 2021 Beginning inventory Ending inventory Direct materials 3,000 units 3,000 units Work-in-process inventory O units Finished goods inventory 300 units 500 units O units What are the 2021 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? Select one: A. $27,600; $110,400 $27,600 B. $9,000; $36,000, $9,000 C. $9,000; $0; $10,500 D. $27,000 $108,000; 27.000