1. Star, Inc., expects to sell 27,000 pool cues for $13 each. Direct materials costs are $3, direct manufacturing labor is $6, and manufacturing overhead is $0.87 per pool cue. The following inventory levels apply to 2020:

Beginning inventory Ending inventory

Direct materials 29,000 units 29,000 units

Work-in-process inventory 0 units 0 units

Finished goods inventory 1,900 units 2,500 units

What are the 2020 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?

1. $87,000; $174,000; $25,230
2. $86,700; $173,400; $25,143
3. $82,800; $165,600; $24,012

$81,000; $162,000; $23,490