Exercise $139$ Ripple Company bottles and distributes Ripple Fizz, a flavoured wine beverage. The beverage is sold for $$1\mathrm{.}50$ per $8-$ounce bottle to retailers. Management estimates the following revenues and costs at $100\%$ of capacity.

$\backslash$table$[[$Net sales,$$3,000,00,$Selling expenses$-$variable,$$35,000$