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 2017, management estimates the following revenues and costs. 1,840,000 Selling expenses-variable $50,000 Sales Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed 440,000 Selling expenses-fixed 20,000 Administrative expenses-variable 36,000 350,000 498,000 50,000 Administrative expenses-fixed 54,000