$1,800,000 410,000 Sunland 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 2020. management estimates the following revenues and costs. Sales Direct materials Selling expenses-variable $93,000 Selling expenses-fixed 55,000 Direct labor 400,000 Administrative expenses-variable 27,000 Manufacturing overhead-variable 420,000 Administrative expenses-fixed 85,000 Manufacturing overhead-fixed 220,000 Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, eg. 0.251) Variable cost per bottle