1140000 76.500 21,000 CVP Income Statement (Estimated) For the Year Ending December 31, 2022 Total 1650000 180.000 51.000 99.000 i Per Unit 50 Percent of Sales 100 % % F 1140000 76.500 21.000 180.000 51.000 99.000 330.000 Ivanhoe Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailer For the year 2022, management estimates the following revenues and costs. Sales $1,650,000 Selling expenses variable $76,500 t Direct materials 460,000 Selling expenses-fixed 51,000 Direct labor 330,000 Administrative expenses-variable 21,000 Manufacturing overhead-variable 350,000 Administrative expenses-fixed 99,000 Manufacturing overhead-fixed 180,000