Whitewataer brewery brews 3 types of beer: lager, ale, and stout. Lager Ale Stout Total Selling price per bottle $ 2.80 $ 3.00 $ 4.50 Ingredients $ 1.49 $ 1.10 $ 1.40 Labor $ 0.10 $ 0.10 $ 0.10 Variable Overhead $ 0.05 $ 0.03 $ 0.07 Traceable fixed costs $ 1,200 $ 1,400 $ Common fixed costs 1,900 $ $ 4,500 per month 1) 3,000 per month Manufacturing capacity 3000 2500 2000 6000 bottles a month Tax rate 28% Note: manufacturing capacity is limited both per type and in total. Each beer needs specialized vats that limit how much beer can be brewed. The bottling operating is further limited by the bottling machine capacity, regardless of the type of beer bottled. Required: 1. Prepare a contribution margin income statement showing segment margin for each type of beer and after-tax income for the entire brewery assuming the following production and sales (format provided): Lager Ale Stout 2000 bottles 2000 bottles 800 bottles 2. Assuming the same production and sales mix as in requirement 1, Calculate the break-even point in number of bottles and sales (before taxes): Brewery + Sales Contrubution Margin Income Statement (per unit) Ale Lager Stout Variable Costs Contribution Margin Contrubution Margin Income Statement Ale Lager Sales Variable Costs Contribution Margin Traceable Fixed Cost Segment Margin Common Fixed Cost Net Income Tax After-tax Income Stout Total $ $ $ $ $ -