Kamala CEO Inc. makes trivia games. The following data pertains to the last six months: Direct Labor Hours Manufacturing Overhead Month 1 45,000 $295,000 Month 2 60,000 $320,000 Month 3 57,000 $323,000 Month 4 52,000 $247,250 Month 5 34,000 $178,200 Month 6 25,000 $162,500 Based on this data, what would the estimated manufacturing overhead be at a level of 54,000 direct labor hours? (Hint: Use the high-low method) a. $266,000 b. $293,000 c. $168,000 d. $295,000