Wildhorse Company bottles and distributes B$-$Lite, a diet soft drink. The beverage is sold for $50$ cents per $16-$ounce bottle to retailers.

For the year $2022,$ management estimates the following revenues and costs.

$($a$)$

Prepare a CVP income statement for $2022$ based on management's estimates. $($Round per unit answers to $3$ decimal places, e$.$g$.$

$0\mathrm{.}251.)$