Basic CVP relationships: manufacturer Vine Pty Ltd produces and sells bottles of wine. Price and cost data are in the following table. $ 37.50 P18.33 LO18.1 18.3 S 12.30 Selling price per bottle 18.4 6.00 Variable costs per bottle: 18.5 Direct material 9.00 Direct labour 2.40 S 29.70 Manufacturing overhead Selling costs S 432000 Total variable costs per bottle Annual fixed costs Manufacturing overhead 621 000 $1053000 $5250000 Selling and administrative Total fixed costs Forecast annual sales (140000 units Refer to the data given in Problem 18.33. Now assume that Vine pays income taxes of 30 per cent. Required: 1. What is Vine's break-even point in units? 2. What is the company's break-even point in sales dollars? 3. How many units would Vine have to sell in order to earn a profit of $600 000 after tax? 4. What is the firm's safety margin? 5. If Vine's direct labour costs increase by 10 per cent, what selling price per unit must it charge to maintain the same contribution margin ratio