Strong Boxes manufactures boxes. It expects to sell 20,000 boxes in 2022. The company had enough beginning inventory of direct materials to produce 24,000 units. Beginning inventory of finished units totalled 2,000, with a target ending inventory of 2,500 units. The boxes sell for $3.00, and the company keeps no work-in-process inventory. Direct materials costs for each box total $1.00 while direct labour is $0.50. Factory overhead is $0.20 per box. What will Strong Boxes production costs incurred for direct materials, direct manufacturing labour, and manufacturing overhead, respectively, be for 2022?

A) $10,000; $5,000; $4,000

B) $22,500; 11,250; $4,500

C) $20,500; $10,250; $4,100

D) $19,500; $9,750; $3,900

E) $12,000; $6,000; $4,800