Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
Kason, Inc., expects to sell 20,000 pool cues for $24.00 each. Direct materials costs are $4.00, direct manufacturing labor is $8.00, and manufacturing overhead is $1.60 per pool cue. The following inventory levels apply to 2011:

-What are the 2012 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?

A) $0; $192,000; $38,400
B) $78,000; $156,000; $31,200
C) $160,000; $80,000; $32,000
D) $82,000; $164,000; $32,800