Answer Happy

Please answer which choice is the correct one.
Bradford, Inc., expects to sell 16,000 ceramic vases for $21 each. Direct materials costs are $2, direct manufacturing labor is $11, and manufacturing overhead is $3 per vase. The following inventory levels apply to 2020: Beginning inventory 4,000 units 0 units 200 units Ending inventory 4,000 units 0 units 700 units Direct materials Work-in-process inventory Finished goods inventory What are the 2020 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively? A. $8,000; $44,000; $12,000 B. $32,000; $176,000; $48,000 C. $8,000; $0; $14,100 D. $33,000; $181,500; $49,500