CASE EXHIBIT 2 ADDITIONAL COST INFORMATION Details of Total Variable Costs Direct Materials $ 93,537.20 Direct Labor 116,393.25 Production Supplies 26,064.41 Variable portion of Maintenance 40,892.55 Variable portion of Utilities 27,610.57 Variable Office Supplies (sales forms, etc) 3,493.88 Shipping costs 31,619.19 8% Sales Commission 56,828.04 Total Variable costs $396,439.09 Details of Total Fixed Costs (direct and indirect) Brew Master / Quality Control manager 60,293.15 Receiving and Shipping department expenses 22,511.32 Depreciation 11,712.10 Facility costs (rent, taxes, insurance, etc) 78,938.15 Advertising & Marketing costs 22,994.91 Fixed portion of Maintenance (including IT support) 9,992.98 Fixed portion of Utilities (including refrigeration) 10,390.37 Fixed portion of Office Supplies 4,305.66 Fixed Salary of Salespeople 32,221.81 Administrative staff to assist owner 26,662.83 Total Fixed Costs $280,023.28 This study source was downloaded by 100000833164147 from CourseHero.com on 10-31-2021 13:17:32 GMT -05:00 https://www.coursehero.com/file/27405728/Case-1-AMIpdf/ This study resource was shared via CourseH