$9-34$ VARIABLE AND ABSORPTION COSTING, AND BREAKEVEN POINTS. Shasta Hills, a winery in

British Columbia, manufactures a premium white cabernet and sells primarily to distributors. Wine is sold in cases of one dozen bottles. In the year ended December $31,$ Shasta Hills sold $242,400$ cases at an average selling price of $$112\mathrm{.}80$ per case. The following additional data are for Shasta Hills for the year ended December $31($assume constant unit costs and no price, rate, or efficiency variances$)$:

$\backslash$table$[[$Beginning inventory, January $1,,32,600$ cases$],[$Ending inventory, December $31,,24,800$ cases$],[$Fixed manufacturing overhead,,$04,320],[$Fixed operating costs,,$82,560],[$Variable costs per case:$],[$Direct materials$],[$Grapes$,$$$,19\mathrm{.}20$ per case$],[$Bottles$,$ corks, and crates,$$,12\mathrm{.}00$ per case$],[$Direct labour$],[$Bottling$,$S$,7\mathrm{.}20$ per case$],[$Winemaking$,$$$,16\mathrm{.}80$ per case$],[$Aging$,$$$,2\mathrm{.}40$ per case$]]$