Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers, who charge customers 90 cents per bottle. For the year 2017, management estimates the following revenues and costs.

Sales		$2,220,000		Selling expensesvariable		$60,000
Direct materials		470,000		Selling expensesfixed		50,000
Direct labor		300,000		Administrative expensesvariable		62,000
Manufacturing overheadvariable		440,000		Administrative expensesfixed		50,000
Manufacturing overheadfixed		579,200

A)Calculate variable cost per bottle

B)Compute the break-even point in (1) units and (2) dollars

C)Compute the contribution margin ratio and the margin of safety ratio.