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 expenses--variable the $73,000 Direct materials 520,000 Selling expenses-fixed 52,000 Direct labor 27,000 340,000 360,000 120,000 Administrative expenses-variable Administrative expenses-fixed Manufacturing overhead-variable 59,000 Manufacturing overhead-fixed Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, e.g. 0.251.) Variable cost per bottle $