Basic CVP relationships: manufacturer Vine Pty Ltd produces and sells bottles of wine. Price and cost data are in the following table. Selling price per bottle $ 37.50 Variable costs per bottle: Direct material $ 12.30 Direct labour 6.00 Manufacturing overhead 9.00 Selling costs 2.40 Total variable costs per bottle $ 29.70 Annual fixed costs: Manufacturing overhead $ 432000 621000 Selling and administrative Total fixed costs S1053000 $5250000 Forecast annual sales (140000 units) a 5. Management estimates that direct labour costs will increase by 10 per cent next year. How many units will the company have to sell next year to reach its break-even point? 6. If Vine's direct labour costs do increase by 10 per cent, what selling price per unit must it charge to maintain the same contribution margin ratio