Roberts Company has the following manufacturing overhead budget for the current month: Budgeted units to be produced VOH cost per unit Budgeted VOH* Budgeted FOH** Depreciation Rent Total budgeted FOH Budgeted manufacturing overhead costs *VOH - Variable Manufacturing Overhead **FOH Fixed Manufacturing Overhead A. $450,000 B. $521,000 C. $471,000 D. $429,000 $25,000 $20 500,000 1,000 20,000 21,000 $521,000