P$18\mathrm{.}3$A $($LO $3,4,5),$ AN 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.

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