$110.80 per case. The following additional data are for Whispering Meadows for the year ended December 31 (assume constant unit costs and no price, rate, or efficiency variances). (Click the icon to view the data.) Required Requirement 1. Calculate cases of production for Whispering Meadows for the year. Number of cases to be produced for the year is Requirement 2. Find the breakeven point (number of cases) for the year: a. Under variable costing b. Under absorption costing (Round your answers up to the nearest whole number.) a. Under variable costing b. Under absorption costing Calculate the breakeven point: a. Under variable costing b. Under absorption costing (Round your answers up to the nearest whole number.) a. Variable costing b. Absorption costing method for absorption costing. (Hold all decimals in interim calculations. Round your answers up to the nearest whole number.) a. Variable costing b. Absorption costing Data Beginning inventory, January 1 Ending inventory, December 31 Fixed manufacturing overhead Fixed operating costs Variable costs per case: Direct Materials Grapes Bottles, corks, and crates Direct labour Bottling Winemaking Aging 30,000cases20,000cases$4,200,000$7,856,000 $17.50percase$11.50percase $6.50 per case $14.80 per case $1.80 per case On December 31 , the unit costs per case for closing inventorv are $58.70 for variable costing and $75.70 for absorption costing