$[$ Sales $ $1,800,000$ Selling expenses$-$variable $ $70,000$; Direct materials $430,000$ Selling expenses$-$fixed $65,000$; Direct labor $360,000$ Administrative expenses$-$variable $20,000$; $60,000$; Manufacturing overhead$-$variable $380,000$ Administrative expenses$-$fixed ; Manufacturing overhead$-$fixed $280,000]$Calculate variable cost per bottle. $($Round variable cost per bottle to $3$ decimal places, e$.$g$.0\mathrm{.}251.)$ $ eTextbook and Media Compute the break$-$even point in $(1)$ sales units and $(2)$ sales dollars. $($Round answers to $0$ decimal places, e$.$g$.1\mathrm{.}225.)(1)$ Break$-$even point units $(2)$ Break$-$even point $