Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. Sales Direct materials $1,800,000 Selling expenses-variable $70,000 430,000 Selling expenses-fixed 65,000 Direct labor 360,000 Administrative expenses-variable 20,000 Manufacturing overhead-variable 380,000 Administrative expenses-fixed 60,000 Manufacturing overhead-fixed i 280,000