Carla Vista 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 75 cents per bottle. For the year 2020, management estimates the following revenues and costs.

Sales		$1,980,000		Selling expensesvariable		$110,000
Direct materials		430,000		Selling expensesfixed		62,000
Direct labor		400,000		Administrative expensesvariable		26,000
Manufacturing overheadvariable		420,000		Administrative expensesfixed		133,200
Manufacturing overheadfixed		280,000

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

Compute the break-even point in (1) units and (2) dollars. (Round answers to 0 decimal places, e.g. 1,225.)

(1)		Compute the break-even point		enter the break-even point in units	units
(2)		Compute the break-even point Compute the contribution margin ratio and the margin of safety ratio Determine the sales dollars required to earn net income of $180,000. (Round answer to 0 decimal places, e.g. 1,225.)