Sunland 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 $1,920,000 Selling expenses-variable $147,000 Direct materials 410,000 Selling expenses-fixed 52,000 Direct labor 370,000 Administrative expenses-variable 27,000 Manufacturing overhead-variable 390,000 Administrative expenses-fixed 42,400 Manufacturing overhead-fixed 280,000 Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, e.g. 0.251.) Variable cost per bottle eTextbook and Media Compute the break-even point in (1) sales units and (2) sales dollars. (Round answers to O decimal places, e.g. 1,225.) (1) Break-even point (2) Break-even point A units Compute the contribution margin ratio and the margin of safety ratio. Contribution margin ratio Margin of safety ratio eTextbook and Media % % Determine the sales dollars required to earn net income of $180,000. Required sales $