(1)What is the break-even point in ____ units? (2) What is the break-even point? (3) Required sales dollars? (4)The margin of Safety Ratio? (5)Required sales dollars?

Cullumber 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		$1,650,000		Selling expensesvariable		$73,000
Direct materials		520,000		Selling expensesfixed		52,000
Direct labor		340,000		Administrative expensesvariable		27,000
Manufacturing overheadvariable		360,000		Administrative expensesfixed		59,000
Manufacturing overheadfixed		120,000

Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, e.g. 0.251.)

Variable cost per bottle

$enter Variable cost per bottle in dollars rounded to 3 decimal places .40

Prepare a CVP income statement for 2020 based on management's estimates. CULLUMBER COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2020 Sales 1650000 Variable Expenses Cost of Goods Sold > > 1220000 Selling Expenses 73000 > Administrative Expenses 27000 Total Variable Expenses 1320000 Contribution Margin 330000 Fixed Expenses Cost of Goods Sold 120000 Selling Expenses 52000 Administrative Expenses 59000 Total Fixed Expenses 231000 Net Income/(Loss) 99000