Crane 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 $1,750,000 Selling expenses-variable $96,500 Direct materials 450,000 Selling expenses-fixed 63,000 Direct labor 360,000 Administrative expenses-variable 26,000 Manufacturing overhead-variable 380,000 Administrative expenses-fixed 69,500 Manufacturing overhead-fixed 130,000