McCann$,$ a winery in British$$ Columbia, manufactures a premium white cabernet and sells primarily to distributors. Wine is sold in cases of one dozen bottles. In the year ended December$31,$ McCann sold $242$ comma $000$ cases at an average selling price of $ $112\mathrm{.}15$ per case. The following additional data are for McCann for the year ended December $31($assume constant unit costs and no$$ price, rate, or efficiency$$ variances$).$

Beginning$$ inventory, January $1-35,000$ cases

Ending$$ inventory, December $31-24,000$ cases

Fixed manufacturing overhead $-$ $$4,539,150$

Fixed operating costs $-$ $$7,858,570$

Variable costs per$$ case:

Direct Materials

$$Grapes $-$ $$19\mathrm{.}65$ per case

$$ Bottles, corks, and crates $-$ $$12\mathrm{.}15$ per case

Direct labour

$$Bottling $-$ $$7\mathrm{.}80$ per case

$$Winemaking $-$ $$16\mathrm{.}25$ per case

$$Aging $-$ $$2\mathrm{.}30$ per case

On December$31,$ the unit costs per case for closing inventory are $ $54\mathrm{.}00$ for variable costing and $ $72\mathrm{.}00$ for absorption costing.

Number of cases to be produced for the year is $231000$ units.

Find the breakeven point$($number of$$ cases$)$ for the$$ year:

a$.$ Under variable costing

b$.$ Under absorption costing