Pharoah 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 75 cents per bottle. For the year 2020, management

estimates the following revenues and costs.

Sales $1,800,000 Selling expensesvariable $93,000

Direct materials 410,000 Selling expensesfixed 65,000

Direct labor 400,000 Administrative expensesvariable 27,000

Manufacturing overheadvariable 420,000 Administrative expensesfixed 55,000

Manufacturing overheadfixed 150,000

Sales 1,800,000

Variable Expenses

Cost of Goods Sold 1230000

Selling Expenses 93000

Administrative Expenses 27000

Total Variable Expenses 1350000

Contribution Margin 450000

Fixed Expenses

Cost of Goods Sold 150000

Selling Expenses 65000

Administrative Expenses 55000

Total Fixed Expenses 270000

Net Income/(Loss) 180000

Calculate the variable cost per bottle - enter Variable cost per bottle in dollars rounded to 3 decimal places

Compute the break-even point in (1) units and (2) dollars.Round answers to 0 decimal places