Bright Day Company produces two beverages, Hi-Voltage and EasySlim. Data about these products follow:

	Hi-Voltage	EasySlim
Production volume	12,500 bottles	180,000 bottles
Liquid materials	1,400 gallons	37,000 gallons
Dry materials	620 pounds	12,000 pounds
Bottles	12,500 bottles	180,000 bottles
Labels	3 labels per bottle	1 label per bottle
Machine setups	500 setups	300 setups
Machine hours	200 MH	3,750 MH

Additional data from its toe production departments follow:

Department	Driver	Cost
Mixing Department
Liquid materials	Gallons	$2,304
Dry materials	Pounds	6,941
Utilities	Machine hours	1,422
Bottling Department
Bottles	Units	$77,000
Labeling	Labels per bottle	6,525
Machine setup	Setups	20,000

Required

Determine the cost of each product line using ABC.

What is the cost per bottle for Hi-Voltage? What is the cost per bottle of EasySlim? (Hint: Your answer should draw on the total cost for each product line computed in requirement 1.)

If Hi-Voltage sells for $3.75 per bottle, how much profit does the company earn per bottle of Hi-Voltage that it sells?

What is the minimum price that the company should set per bottle of EasySlim? Explain.