Math Question

Hello all,

I am trying to become more adept at figuring out list related math. 

Specifically how much my cost should be per bottle if I am charging $110 per person for wine pairings and shooting for 25% cogs. 

Amounts are 3oz - 3oz - 5oz per person spread between 3 bottles 

Trying to figure out how to find the answer more than the actual answer

thank you!