please also explain how you will find the value of cost of goods sold i did everything plus minus given values but did not get answer

Pharoah 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. Sales $1,850,000 $102,000 Selling expenses-variable Direct materials 57,000 490.000 Selling expenses-fixed 23,000 330,000 Administrative expenses-variable Direct labor 350.000 111,500 Administrative expenses-fixed Manufacturing overhead-variable 220,000 Manufacturing overhead-fixed PHAROAH COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2022 Sales $ 1850000 Variable Expenses $ 102000 i Selling Expenses 23000 i Administrative Expenses 1174500 Cost of Goods Sold 1299500 Total Variable Expenses Contribution Margin 550500 Fixed Expenses Selling Expenses 57000 i 111500 i Administrative Expenses Cost of Goods Sold 1333500 1502000 Total Fixed Expenses $ 951500 Net Income/(Loss)