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 2014 management estimates the following revenues and costs Sales Direct materials Direct labor Manufacturing overhead Se ling expenses-variable 70,000 65,000 20,000 60,000 1,800,000 430,000 Selling expenses-fixed 360,000 380,000 Administrative 280,000 Administrative expenses -variable -variable Manufacturing overhead-fixed