Problem 18-2A 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 2014, management estimates the following revenues and costs. Sales $ 1,800,000 Selling expensesvariable $ 70,000 Direct materials 430,000 Selling expensesfixed 65,000 Direct labor 360,000 Administrative expensesvariable 20,000 Manufacturing overheadvariable 380,000 Administrative expensesfixed 60,000 Manufacturing overheadfixed 280,000