Prof. OBrien realized his dream and opened OBrien Vineyards. At this point, he only produces a Pinot Noir but hopes to add a new wine next year. Since he has been focused on wine making, he has not been able to keep up with the managerial accounting responsibilities. Can you help him? Here is the info youll need: OBrien Vineyards contribution format income statement for September. Sales 300,000 Variable Expenses 114,450 Fixed Expenses 79,900 Net Operating Income 31,900 OBrien Vineyards has no beginning or ending inventories. The company produced and sold 15,000 bottles last month. Price per bottle is $20.00. a. What is OBrien Vineyards contribution margin? b. What is OBrien Vineyards contribution margin per unit? c. What is OBrien Vineyards contribution margin ratio? d. If OBrien Vineyards sells 21,000 bottles of wine, its total contribution margin would be. e. If OBrien Vineyards sells 29,000 bottles of wine, its net operating income would be. f. What is OBrien Vineyards break-even sales in dollars? g. What is OBrien Vineyards break-even sales in units? h. How many units would OBrien Vineyards have to sell to attain target profits of $52,000? i. What is OBrien Vineyards margin of safety percentage? j. What is OBrien Vineyards degree of operating leverage? 2) OBrien Vineyards recorded the following transactions for the month just completed. Required: Record the above transactions in journal entries. a. $60,000 in raw materials were purchased on account. b. $51,000 in raw materials were requisitioned for use in production. Of this amount, $42,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $92,000 were incurred and paid. Of this amount, $81,000 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead cost of $155,000 were incurred. All were on account. e. The cost of goods manufactured for the year was $1,004,000. f. Sales for the year totaled $1,416,000 and the costs on the job cost sheets of the goods that were sold totaled $989,000