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 (a) Your answer is partially correct. Prepare a CVP income statement for 2022 based on management's estimates. (Round per unit answers to 3 decimal places, eg. 0.251.) CULLUMBER COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2022