Jenna's Happy Cows Farm Table 2: Selected Data for the Most Recent Year Ended August 31, 13* Whole Low-Fat Skim Chocolate Milk Milk Milk Milk Eggnog 145 500 333 455 525 Number of Invoices 292,000 730,000 511,000 219,000 187,000 Number of Bottles Produced 373 933 653 290 270 Number of Purchase Orders 48 66 85 71 43 Number of Customers 166 304 236 144 135 Labor Hours, Warehousing 2 2 3 3 4Number of Quality Checks per Order 87 422 345 132 112 Machine Hours, Separating 0 0 0 385 355 Machine Hours, Mixing 199 433 312 187 177 Machine Hours, Bottling 98 312 177 88 122 Labor Hours, Clean and Repair * Bottles are produced in one size quarts. The products produced by JHCF and current prices received by JHCF are as follows: Whole Milk, $1.90 per quart LowFat Milk, $1.90 Skim Milk, $1.90 Chocolate Milk, $1.90 Eggnog, $2.25 Jenna's Happy Cows Farm Table 3: Overhead (Resource) Costs for Year Ended August 31, 13 w SUB ACCOUNTS ACTUAL COSTS Bottling Equipment $1,528,620 Other Facilities Costs Utilities 72,3 95 Depreciation 22,976 Property Tax 10 014 Total Other Facilities Cost $105,385 Other Processing Costs Labor and materials 428,800 Supplies 4,278 Equipment repairs and maintenance 21,565 Depreciation 13,688 Total Other Processing Cost $ 468,331 General and Administrative Administration 105,522 Interest Expense 23,471 Total General and Administrative $ 128,993 Total $ 2,231,329 Jenna's Happy Cows Farm Table 4: Estimates for the Other Processing Costs Account % Usage of Other Activities Using Other Processing Costs Processing Costs Milking 30% Separating/Pasteurizing/ Homo genizing 15% Mixing 15% Bottling 25% Warehousing 10% G&A 0% Receiving and Inspecting Ingredients 0% Cleaning and Repairs Total 100% Jenna's Happy Cows Farm Table 5: Square Footage Occupied by Each Activity Activities Square Ft Milking 10,000 Separating/Pasteurizing/Homogenizing 2,000 Mixing 1,000 Bottling 1,500 Warehousing 12,500 G&A 2,000 Cleaning and Repairs 1,000 Total 30,000Jenna's Happy Cows Farm Table 6: Overhead (Resource)-Consumption Cost Drivers Activities Activity-consumption Cost Driver Milking Number of bottles produced Separating/Pasteurizing/Homogenizing Machine Hours, Separating Mixing Machine Hours, Mixing Bottling Machine Hours, Bottling Warehousing Labor Hours, Warehousing G&A Number of Invoices Receiving and Inspecting Ounces Cleaning and Repairs Labor Hours, Clean and Repair