Safety Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: MOH Costs Variable MOH Costs Fixed MOH Costs Other Info: Units produced in 2020 Units sold in 2020 $0.50 per unit produced $227,000 49,000 45,500 Safety Works sells each whistle for $13. It's been determined that each unit costs $7.25 to manufacture. How much is total budgeted MOH costs for the year ended 2020? OA. $251,500 B. $47,250 C. $249,750 D. $227,000