$**$I just need help with $($B$)$ solutions if you could do those step by step please!!!$**$

Jorge Company bottles and distributes B$-$Lite, a diet soft drink. The beverage is sold for $50$ cents per $16-$ounce bottle to retailers, who charge customers $75$ cents per bottle. For the year $2020,$ management estimates the following revenues

$\backslash$table$[[$Sales$,$$$1,800,000,$Selling expenses $-$ variable,$$70,000$