Variable costing income statement Sports Drinks, Inc. began business in the current year selling bottles of a thirst-quenching drink. Production for the first year was 83,200 bottles, and sales were 78,400 bottles. The selling price per bottle was $3.10. Costs incurred during the year were as follows: For the year: a. What was the production cost per bottle under variable costing? \$ b. What was variable cost of goods sold? \$ 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. %