Ivanhoe 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. repare a CVP income statement for 2022 based on management's estimates. (Round per unit answers to 3 decimal places, eg. IVANHOE COMPANY CVP Income Statement (Estimated) \begin{tabular}{|l} \hline December 31.2022 \\ $1.950,000 Total \\ $ Per Unit \end{tabular} 1,170,000 171,000 24,000 230.000 59,000 Calculate variable cost per bottle. (Round variable cost per bottie to 3 decimal places, es. 0.251.) Compute the break-even point in (1) sales units and (2) sales dollars. (Round answers to 0 decimal places, e.g. 1,225.) (1) Break-even point units (2) Break-even point Compute the contribution margin ratio and the margin of safety ratio. Contribution margin ratio Margin of safety ratio %