Budgeted Overhead Costs for 1996/1997 Fiscal Year Activity Maintenance & Sterilixation Mixing & Cooking Chilling

& Siphoning Equipment Depreciation Quality Control Bottling & Labeling Storage Shipping Total Estimated Cost $ 30,000 8,000 7,500 5,500 10,500 21,000 3,000 31,250 $ 116,750 Cost Driver Fermentation Days Fermentation Days Direct Labor Hours Machine Hours Number of Inspections Number of Bottles Number of Bottles Number of Orders

Estimated Overhead Activities for the 1996/1997 Fiscal Year Cost Drivers Fermentation Days Machine Hours Number of Orders Number of Inspections Number of Bottles Produced Total (Vol) 2,910 82,700 3,740 4,850 229,920 Unit Cost $ $ $ $ $ 13.06 0.07 8.36 2.16 0.10 per day per hour per order per inspection per bottle

Cost Drivers Fermentation Days Direct Labor Hours Machine Hours Number of Orders Number of Inspections Number of Bottles per Batch Total Cost Drivers Fermentation Days Direct Labor Hours Machine Hours Number of Orders Number of Inspections Number of Bottles per Batch Total Cost Drivers Fermentation Days Direct Labor Hours Machine Hours Number of Orders Number of Inspections Number of Bottles per Batch Total

Buffalo Ale 3 18 110 2 5 528 $ $ $ $ $ $ $

Cost per Batch 39.18 108.00 7.32 16.71 10.82 55.11 237.14 Cost per Batch 182.82 72.00 21.61 150.40 47.63 40.08 514.55 Cost per Batch 52.23 78.00 8.98 75.20 17.32 45.09 276.83

Bismark Bock 14 12 325 18 22 384

$ $ $ $ $ $ $

Four Heads Stout 4 13 135 9 8 432

$ $ $ $ $ $ $