Blossom Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2022, management estimates the following revenues and costs.

Sales		$ 1,850,000		Selling expensesvariable		$ 111,000
Direct materials		460,000		Selling expensesfixed		54,000
Direct labor		340,000		Administrative expensesvariable		24,000
Manufacturing overheadvariable		360,000		Administrative expensesfixed		102,250
Manufacturing overheadfixed		260,000