Cullumber Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per customers 75 cents per bottle. For the year 2020, management estimates the following revenues and costs. Sales $1,750,000 Selling expenses-variable $113,000 Direct materials 460,000 Selling expenses-fixed 50,000 Direct labor 390,000 Administrative expenses-variable 27,000 Manufacturing overhead-variable 410,000 Administrative expenses-fixed 77,500 Manufacturing overhead-fixed 100,000 CULLUMBER COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2020 Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, e.g. 0.251.) Variable cost per bottle $ e Textbook and Media 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 units (2) Compute the break-even point $ e Textbook and Media Compute the contribution margin ratio and the margin of safety ratio. (Round variable cost per bottle to 3 decimal places, e.g. 0.25 and final answers to 0 decimal places, e.g. 25%.) Contribution margin ratio Margin of safety ratio Determine the sales dollars required to earn net income of $190,000. (Round answer to O decimal places, e.g. 1,225.) Required sales dollars $