The H Company had wine sales for December as follows: Red White Bottles sold 100 40 Average selling price $80 $45 Average variable cost $40 $15 The only other cost is the wine director's salary of $36,000 per year. 

Required:

a) Prepare an income statement by type of wine and in total for December. 

b) Calculate breakeven in sales dollars by type of wine using the weighted average contribution margin ratio. Calculate breakeven in sales dollars by type of wine using the weighted average unit contribution margin