Sports Drinks, Inc. began business in the current year selling bottles of a thirst-quenching drink. Production for the first year was 62,400 bottles, and sales were 58,800 bottles. The selling price per bottle was $3.10. Costs incurred during the year were as follows: Ingredients used Direct labor Variable overhead Fixed overhead Variable selling expenses Fixed selling and administrative expenses $33,600 15,600 28,800 3,120 6,000 16,800 $103,920 Total actual cost For the year: a. What was the production cost per bottle under variable costing? $ X b. What was variable cost of goods sold? $ X c. What was the contribution margin per bottle? Note: Round your answer to two decimal places (for example, round $2.455 to $2.46). $ d. What was the contribution margin ratio? Note: Round your answer to the nearest whole percentage point. X %