Question: First Class, Inc., expects to sell 30,000 pool cues for $13.00 each. Direct materials costs are $2.00, direct manufacturing labor is $4.00, and the manufacturing
First Class, Inc., expects to sell 30,000 pool cues for $13.00 each. Direct materials costs are $2.00, direct manufacturing labor is $4.00, and the manufacturing overhead is $0.83 per pool cue. The following inventory levels apply to 2019:
| Beginning inventory | Ending inventory | ||
| Direct materials | 33,000 units | 33,000 units | |
| Workinprocess inventory | 0 units | 0 units | |
| Finished goods inventory | 2,000 units | 3,400 units |
What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?
A.$66,000; $132,000; $27,390
B. $64,000; $128,000; $26,560
C.$62,800; $125,600; $26,062
D. $60,000;$120,000; $24900
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