Sheridan 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 $1,980,000 Selling expenses-variable $79.000 Direct materials 500,000 Selling expenses-fixed 56,000 Direct labor 380,000 Administrative expenses-variable 27,000 Manufacturing overhead-variable Manufacturing overhead-fixed 400,000 Administrative expenses-fixed 179,500 210,000 (a) (b1) Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, eg. 0.251.) Variable cost per bottle