Sunland Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2020, management estimates the following revenues and costs. Sales $1,920,000 Selling expenses-variable $147,000 Direct materials 410,000 Selling expenses-fixed 52,000 Direct labor 370,000 Administrative expenses-variable 27,000 Manufacturing overhead-variable 390,000 Administrative expenses-fixed 42,400 Manufacturing overhead-fixed 280,000