Calculate variable cost per bottle. (Round variable cost per bottle to 3 decimal places, e.g. 0.251.) Variable cost per bottle $ Ivanhoe Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. Sales $1,650,000 Selling expenses-variable $76,500 Direct materials 460,000 Selling expenses-fixed 51,000 Direct labor 330,000 Administrative expenses-variable 21,000 Manufacturing overhead-variable 350,000 Administrative expenses-fixed 99,000 Manufacturing overhead-fixed 180,000