The controller for Canandaigua Vineyards, Inc. has predicted the following costs at various levels of wine output. Wine Output (.75-litre bottles) 10,000 Bottles 15,000 Bottles 20,000 Bottles Variable production costs $ 44.400 $ 66.600 $ 88,800 Fixed production costs 120,000 120,000 120,000 Fixed selling and administrative costs 48,000 48,000 48,000 Total $212,400 $234,600 $256,800 The company's marketing manager has predicted the following prices for the firm's fine wines at various levels of sales. Wine Sales 10,000 Bottles 15,000 Bottles 20,000 Bottles Sales price per .75-litre bottle $21.60 $18.00 $14.40