First Class, Inc

Multiple Choice

First 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 $0.83 per pool cue. The following inventory levels apply to 2019:

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