Please help me answer to part B.

Cullumber 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. (a) Prepare a CVP income statement for 2020 based on management's estimates. CULLUMBER COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2020 \begin{tabular}{|ll} \hline Sales & \\ \hdashline & 1800000 \\ \hline \end{tabular} Variable Expenses \begin{tabular}{|l|l|} \hline 105000 & i \\ \hline \end{tabular} Administrative Expenses \begin{tabular}{|l|l|} \hline 25000 & i \\ \hline \end{tabular} Total Variable Expenses \begin{tabular}{|r|r|} \hline 1440000 & i \\ \hline360000 \\ \hline \end{tabular} Fixed Expenses \begin{tabular}{|r|r|} \hline 62000 & i \\ \hline \end{tabular} Administrative Expenses \begin{tabular}{r|l|} \hline 96000 & i \\ \hline \end{tabular} Net Income/(Loss) 288000i$72000 Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, e.g. 0.251.)