1. Prepare a complete product cost estimate per batch and per bottle for Buffalo Ale, Bismark Bock and Four Heads Stout (See Exhibit 4) using: a. the plant-wide allocation based on direct-labor hours; b. an activity-based cost system. Exhibit 4.

Exhibit 4. Direct Cost Analysis for a Single Batch of each Beer Label Exhibit 4. Direct Cost Analysis for a Single Batch of each Beer Label