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Pharoah 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. Total Variable Expenses Cost of Goods Sold Contribution Margin Total Fixed Expenses Sales Fixed Expenses Net Income/(Loss) Gross Profit Manufacturing Overhead Selling Expenses Variable Expenses Administrative Expenses