First Class, Inc., expects to sell 20,000 pool cues for $13.00 each. Direct materials costs are $4.00, direct manufacturing labor is $6.00, and manufacturing overhead is $0.81 per pool cue. The following inventory levels apply to 2019: Ending inventory 28,000 units Direct materials Work-in-process inventory Finished goods inventory Beginning inventory. 28,000 units O units 1,700 units O units 3,200 units What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? .... O A. $80,000; $120,000, $16,200 O B. $86,000; $129,000, $17,415 O C. $86,800; $130,200, $17,577 OD. $112,000; $168,000; $22,680