1. 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 $2.0/smoothie, and fixed costs total $45,000 per year. They expect to produce 78,000 smoothies next year.

   Calculate the manufacturing overhead budget for next year.

   		$74,490
   		$230,490
   		$156,000
   		$201,000