Cullumber Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers. For the year 2022, 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 Sales Variable Expenses Cost of Goods Sold Selling Expenses Administrative Expenses Total Variable Expenses Contribution Margin (A CULLUMBER COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2022 LA Total 1750000 1260000 i 113000 i 27000 i Fixed Expenses Manufacturing Overhead 100000 i Selling Expenses 50000 i Administrative Expenses 77500 i Total Fixed Expenses Net Income/(Loss) LA +A Per Unit 1400000 i 0. 350000 227500 i 122500 (b1) Your answer is correct. Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, e.g. 0.251.) Variable cost per bottle eTextbook and Media 0.400 Attempts: 3 of 5 use (b2) Compute the break-even point in (1) sales units and (2) sales dollars. (Round answers to O decimal places, e.g. 1,225.) (1) Break-even point (2) Break-even point LA $ units