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 2025, management estimates the following revenues and costs. Sales Direct materials $1,800,000 Selling expenses-variable $105,000 510,000 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 (a) Prepare a CVP income statement for 2025 based on management's estimates. (Round per unit answers to 3 decimal places, e.g. 0.251.) $ CULLUMBER COMPANY CVP Income Statement (Estimated) $ $ Total Per Unit Percent of Sales % % $ %