4. Aurora Company manufactures and sells two models of watches, Polar and Universe. It expects to sell 3,250 units of Polar and 1,750 units of Universe in 2022. The following estimates are given for 2022: Polar Selling price $200 Universe $500 Direct materials 30 70 Direct labor 50 190 Manufacturing overhead 60 130 Aurora had an inventory of 300 units of Polar and 115 units of Universe at the end of 2021. It has decided that as a measure to counter stock outages it will maintain ending inventory of 400 units of Polar and 250 units of Universe. Each Universe watch requires two unit of CR01 and has to be imported at a cost of $15. There were 150 units of CR01 in stock at the end of 2021. The management does not want to have any stock of CR01 at the end of 2022. What is the amount budgeted for purchase of CR01 in 2022? A) $52,500 B) $52,050 C) $44,550 D) $56,550