Problem 5-2A 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 $1,840,000 Selling expenses-variable $70,000 55,000 Direct materials 440,000 Selling expenses-fixed 26,000 Direct labor 300,000 Administrative expenses variable 46,000 Manufacturing overhead-variable 360,000 Administrative expenses-fixed Manufacturing overhead-fixed 511,500