Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for50cents per 16-ounce bottle to retailers, who charge customers75cents per bottle. For the year 2017, management estimates the following revenues and costs.

Sales$ 1,840,000

Selling expensesvariable $ 50,000

Direct materials 440,000

Selling expensesfixed 50,000

Direct labor 320,000

Administrative expensesvariable 36,000

Manufacturing overheadvariable 350,000

Administrative expensesfixed 54,000

Manufacturing overheadfixed 498,000

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