Pharoah Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. Sales Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed (a). (b1) Variable cost per bottle $1,800,000 $ 410,000 Selling expenses-variable Selling expenses-fixed 150,000 400,000 420,000 Administrative expenses-fixed Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, e.g. 0.251.) $93,000 Administrative expenses-variable 27,000 55,000 65,000

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