Problem 22-2A 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 2017, management estimates the following revenues and costs. Sales Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed $1,800,000 Selling expenses-variable 430,000 Selling expenses-fixed 360,000 Administrative expenses-variable 380,000 Administrative expenses-fixed 280,000 $70,000 65,000 20,000 60,000