Bradford, Inc

Multiple Choice

Bradford, Inc., expects to sell 9,000 ceramic vases for $21 each. Direct materials costs are $3, direct manufacturing labor is $12, and manufacturing overhead is $3 per vase. The following inventory levels apply to 2019:

What are the 2019 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?

A) $27,600; $110,400; $27,600
B) $27,000; $108,000; $27,000
C) $9,000; $36,000; $9,000
D) $9,000; $0; $10,500