Carla Vista 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 $2,000,000 Selling expenses-variable $109,000 Direct materials 550,000 Selling expenses-fixed 58,000 Direct labor 400,000 Administrative expenses-variable 21,000 Manufacturing overhead-variable 420,000 Administrative expenses-fixed 52,000 Manufacturing overhead-fixed 190,000