From the bits of flotsam in C.D's orange crate you were able to learn the following: Cash Receipts 1944 half-kegs (972 barrels sold at $50 each) Cash Disbursements Malted-Barley extract (2,000 pounds @ $2.10/pound). Wheat extract (1,000 pounds $2.75/pound) Hops (240 bushels at $10/bushel) Brewer's Yeast (50 bricks at $2.80/brick) Water (116,667 @ $.0009/gallon) Half Kegs (200 @ $15) Keg washing machine Payroll (including taxes and benefits): C.D. Cervesa Direct labor costs Gas and Electricity (25% Gas) Factory Rent Excise taxes ($10 per barrel sold) Miscellaneous manufacturing costs Miscellaneous general & administrative expenses. Loan payments: Principal Interest Total cash disbursements Barley extract (500 pounds) Beginning Inventories Wheat extract (100 pounds) Hops (4 bushels) Yeast (5 bricks) $48,600 $ 4,200 2,750 2,400 140 105 3,000 12,000 800 12,400 160 3,000 9,720 130. 2,285 3,600 56,690 $ 1,050 275 40 14