Sunland Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2020, management estimates the following revenues and costs. Sales $147,000 $1,920,000 Selling expenses-variable 410,000 Selling expenses-fixed Direct materials 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) units and (2) dollars. (Round answers to decimal places, e.g. 1,225.) (1) Compute the break-even point units (2) Compute the break-even point $ Compute the contribution margin ratio and the margin of safety ratio. (Round variable cost per bottle to 3 decimal places, e.g. 0.25 and final answers to 0 decimal places, e.g. 25%.) Contribution margin ratio % Margin of safety ratio % eTextbook and Media Determine the sales dollars required to earn net income of $180,000. (Round answer to 0 decimal places, e.g. 1,225.) Required sales dollars $