Blossom Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. Sales $1,950,000 Selling expenses-variable $67,000 Direct materials 550,000 Selling expenses-fixed 61,000 Direct labor 350,000 Administrative expenses-variable 28,000 Manufacturing overhead-variable 370,000 Administrative expenses-fixed 59,250 Manufacturing overhead-fixed 260,000