Sports Drinks, Inc. began business in 2013 selling bottles of a thirst-quenching drink. Production for the first year was 108,600 bottles, and sales were 95,800 bottles. The selling price per bottle was $3.41. Costs incurred during the year were as follows:

Ingredients used	$	56,472
Direct labor		32,580
Variable overhead		54,300
Fixed overhead		5,400
Variable selling expenses		11,500
Fixed selling and administrative expenses		25,900
Total actual cost	$	186,152

For 2013:

a. What was the production cost per bottle under variable costing? If required, round your answer to the nearest cent. $ per bottle

b. What was variable cost of goods sold? $

c. What was the contribution margin per bottle? If required, round your answer to the nearest cent. $ per bottle

d. What was the contribution margin ratio? Round the answer to the nearest whole percent. %