Cullumber Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. Sales $1,800,000 Selling expenses-variable $105,000 Direct materials 510,000 Selling expenses-fixed 62,000 Direct labor 390,000 Administrative expenses-variable 25,000 Manufacturing overhead-variable 410,000 Administrative expenses-fixed 96,000 Manufacturing overhead-fixed 130,000