$2.$ Second Class, Inc., expects to sell $29,000$ pool cues for $$13$ each. Direct materials costs are $$3,$ direct manufacturing labor is $$5,$ and manufacturing overhead is $$0\mathrm{.}83$ per pool cue. The following inventory levels apply to $2019$: Beginning inventory Ending inventory Direct materials $24,000$ units $24,000$ units Work$-$in$-$process inventory $0$ units $0$ units Finished goods inventory $1,200$ units $2,800$ units What are the $2019$ budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? A$)$ $$72,000$; $$120,000$; $$19,920$ B$)$ $$90,600$; $$151,000$; $$25,066$ C$)$ $$91,800$; $$153,000$; $$25,398$ D$)$ $$87,000$; $$145,000$; $$24,070$