Hole Some Golf, Inc., expects to sell $27,000$ boxes of golf balls for $$13$ each. Direct materials costs are $$3,$ direct manufacturing labor is $$6,$ and manufacturing overhead is $$0\mathrm{.}87$ per box. The following inventory levels apply to $2020$ :

$\backslash$table$[[,$Beginning inventory,Ending inventory$],[$materials$,29,000$ boxes,$29,000$ boxes$],[$Work$-$in$-$process inventory,$0$ boxes,$0$ boxes$],[$Finished goods inventory,$1,900$ boxes,$2,500$ boxes$]]$

What are the $2020$ budgeted costs fo direct manufacturing labor, and manufacturing overhead, respectively?

A$)$ $$87,000$;$$174,000$;$$25,230$

B$)$ $$86,700$;$$173,400$;$$25,143$

C$)$ $$82,800$;$$165,600$;$$24,012$

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