Sandhill Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs.

Sales		$1,900,000		Selling expensesvariable		$132,000
Direct materials		470,000		Selling expensesfixed		63,000
Direct labor		340,000		Administrative expensesvariable		28,000
Manufacturing overheadvariable		360,000		Administrative expensesfixed		94,500
Manufacturing overheadfixed		270,000

Prepare a CVP income statement for 2022 based on managements estimates. (Round per unit answers to 3 decimal places, e.g. 0.251.)

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

Compute the break-even point in (1) sales units and (2) sales dollars. (Round answers to 0 decimal places, e.g. 1,225.)

(1)		Break-even point		enter the break-even point in units rounded to 0 decimal places	units
(2)		Break-even point		$enter the break-even point in dollars rounded to 0 decimal places

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

Contribution margin ratio		enter the contribution margin ratio in percentages	%
Margin of safety ratio		enter the margin of safety ratio in percentages	%

Determine the sales dollars required to earn net income of $210,000.

Required sales

$enter the required sales in dollars