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 2022, management estimates the following revenues and costs. $1,800,000 $70,000 430,000 Selling expenses-variable Selling expenses-fixed Administrative expenses --variable 65,000 Sales Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed 20,000 360,000 380,000 Administrative expenses-fixed 60,000 280,000 For the Year Ending December 31, 2022 Sales $ 1800000 Variable Expenses Cost of Goods Sold UA 430000 > 360000 > 380000 > > . . P HO