1. Professor OBrien realized his dream and opened OBrien Vineyards. At this point, he only produces a Pinot Noir but hopes to add a new wine next year. Since he has been focused on wine making, he has not been able to keep up with the managerial accounting responsibilities. Can you help him? Here is the info youll need: OBrien Vineyards contribution format income statement for September. Sales 504,000 Variable Expenses 215,525 Fixed Expenses 91,250 Net Operating Income 197,225 OBrien Vineyards has no beginning or ending inventories. The company produced and sold 21,000 bottles last month. Price per bottle is $24.00. (each worth 1 point) a. What is OBrien Vineyards contribution margin? b. What is OBrien Vineyards contribution margin per unit? c. What is OBrien Vineyards contribution margin ratio? d. What is OBrien Vineyards break-even sales in dollars?