Problem 18-2A (Part Level Submission) orge 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 90 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 2,220,000 Selling expenses-variable 470,000 Selling expenses-fixed 300,000 Administrative expenses-variable 440,000 Administrative expenses-fixed 579,200 $60,000 50,000 62,000 0,000