At Jamal's Juices, each smoothie requires 18 oz of juice, which costs $0.20/oz.It takes 0.10 hrs of direct labor to make smoothies, at $9.55 per DLH. Variable overhead costs $2.2/smoothie, and fixed costs total $95,000 per year. They expect to produce 95,000 smoothies next year.

Calculate themanufacturing overhead budgetfor next year.

$90,725

$304,000

$299,725

$209,000