At Jamal's Juices, each smoothie requires 18 oz of juice, which costs $0.20/oz. It takes 0.10hrs 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 the manufacturing overhead budget for next year. $299,725$304,000$90,725$209,000