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 $1,650,000 Selling expenses-variable $73,000 Direct materials 520,000 Selling expenses-fixed 52,000 Direct labor 340.000 Administrative expenses-variable 27,000 Manufacturing overhead-variable 360,000 Administrative expenses-fixed 59,000 Manufacturing overhead-fixed 120,000