Sheridan Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. C Ae Sales $1,980,000 Selling expenses-variable $79,000 Qu Direct materials 500,000 Selling expenses-fixed 56,000 Acc Direct labor 380,000 Administrative expenses-variable 27,000 Que Manufacturing overhead-variable 400,000 Administrative expenses-fixed 179,500 Accom Manufacturing overhead-fixed 210,000 Que- Accour