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Shasta Hills, a winery in British Columbia, manufactures a premium white cabernet and sells primarily to distributors. Wine is sold in cases of one

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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, 2018, Shasta Hills sold 242,400 cases at an average selling price of $112.80 per case. The following additional data are for Shasta Hills for the year ended December 31, 2018 (assume constant unit costs and no price, rate, or efficiency variances):

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