Based on Direct Labor Hours

Buffalo Ale Bismark Bock

Direct Materials Cosy 62.60 88.95
Direct Labor Cost 108.00 72.00
Direct Labor Hours 18.00 12.00
Overhead rate (116750 [overhead rate] / 7500 [total 15.57 15.57
Manufacturing Overhead (Labor Hours * Overhead r 280.26 186.84
Total Product Cost per Batch 450.86 347.79
Expected Yield in Cases 22.00 16.00
Bottles (24 per case, 24 * expected yield in cases) 528.00 384.00
Cost per bottle (in dollars) 0.85 0.91

Activity-based cost system

Total Cost Total Volume
Fermentation Days 38,000.00 2,910.00
Direct Labor Hours 7,500.00 7,500.00
Machine Hours 5,500.00 82,700.00
Number of Orders 31,250.00 3,740.00
Number of Quality Control Inspections 10,500.00 4,850.00
Number of Bottles per Batch 24,000.00 229,920.00
Total Manufacturing Overhead Cost
Direct Materials Cost
Direct Labor Cost
Total Cost
Number of Bottles
Cost per Bottle

ABC Gross Margin Calculations

Buffalo Ale Bismark Bock
Price per bottle 1.05 1.50
Number of Bottles 528.00 384.00
Total Revenue 554.40 576.00
Total Cost 317.74 615.50
Gross Margin Per Batch 236.66 -39.50
Gross Margin % 42.69 -6.86
Number of Batches 250.00 120.00
Total Gross Margin (batches * GM per batch) 59,164.59 -4,739.47

DL Plantwide Overhead Gross Margin Calculations

Buffalo Ale Bismark Bock
Price per bottle 1.05 1.50
Number of Bottles 528.00 384.00
Total Revenue 554.40 576.00
Total Cost 450.86 347.79
Gross Margin Per Batch 103.54 228.21
Gross Margin % 18.68 39.62
Number of Batches 250.00 120.00
Total Gross Margin (batches * GM per batch) 25,885.00 27,385.20
 on Direct Labor Hours
Four Heads Stout
89.55
78.00
13.00
15.57
202.41
369.96
18.00
432.00
0.86

ased cost system Buffalo Ale Bismark Bock Four Heads Stout
Rate Activity Volume Cost Activity Volume Cost Activity Volume
13.06 3.00 39.18 14.00 182.82 4.00
1.00 18.00 18.00 12.00 12.00 13.00
0.07 110.00 7.32 325.00 21.61 135.00
8.36 2.00 16.71 18.00 150.40 9.00
2.16 5.00 10.82 22.00 47.63 8.00
0.10 528.00 55.11 384.00 40.08 432.00
147.14 454.55
62.60 88.95
108.00 72.00
317.74 615.50
528.00 384.00
0.60 1.60

Gross Margin Calculations

Four Heads Stout Total
1.40
432.00
604.80
379.38
225.42
37.27
 120.00
27,050.88 81,476.00

antwide Overhead Gross Margin Calculations

Four Heads Stout
1.40
432.00
604.80
369.96
234.84
38.83
120.00
28,180.80 81,451.00
 Cost
52.23
13.00
8.98
75.20
17.32
45.09
211.83
89.55
78.00
379.38
432.00
0.88