Company purchased a parcel of land as a factory site for $150,000. construction began immediately on a new building. costs incurred are as follows: architect’s fees $25,000 legal fees $2,000 construction cost $250,000 company should record the cost of the new land and building, respectively, at:

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: beginning inventory ending inventory direct materials 3,000 units 3,000 units work-in-process inventory 0 units 0 units finished goods inventory 300 units 500 units what are the 2019 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?