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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

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.

A- $74,490

B- $230,490

C- $156,000

D- $201,000

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