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First Class, Inc., expects to sell 28,000 pool cues for $14.00 each. Direct materials costs are $4.00, direct manufacturing labor is $6.00, and manufacturing overhead is $0.85 per pool cue. The following inventory levels apply to 2019: Direct materials Work - in - process inventory Finished goods inventory Beginning inventory. 30,000 units O units 1,800 units Ending inventory. 30,000 units O units 3,100 units What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? A. $112,000; $168,000; $23,800 B. $120,000; $180,000; $25,500 O C. $119,200; $178,800; $25,330 D. $117,200; $175,800; $24,905