Ceiling Fans by Ike's overhead budget for 2019 was as follows: Factory supervision $300,000 Utilities costs 150,000 Insurance 28,000 Property taxes 22,000 Depreciation 100,000 Total $600,000 600,000 units were produced in 2019. Utilities costs vary proportionally with units produced. Factory supervision increases by increments of $30,000 for every 200,000 increase in direct labor hours. The 2020 expected production is 1,200,000 units. What will be the budgeted utilities costs in the 2020 overhead budget? A $420,000 B $150,000 C $300,000 D $450,000