Cullumber 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 $113,000 Direct materials 460,000 Selling expenses-fixed 50,000 Direct labor 390,000 Administrative expenses-variable 27,000 Manufacturing overhead-variable 410,000 Administrative expenses-fixed 77,500 Manufacturing overhead-fixed 100,000