lThe Town Brewery History: The Town Brewery is a microbrewery located in the suburbs just north west of Boston, and local beer enthusiasts are devoted and passionate for their unique and hearty ales. Founded in 1993, The Town Brewery originally became popular for its American Pale Ale, a crafted English ale, distinguished by its use ofAmerican Ingredients ofCascade and Nugget hops. Pale amber in color, its malty character and crisp clean hop nish 'is what distinguishes this ale from the others. A microbrewery is a small brewery, which is known for producing craft beer. By definition, a microbrewery is a brewerythat produces less than 15,000 barrels of beer a year. Overthe past ten years, the number of microhreweries has grown considerably, as beer lovers oontinue to search for their perfect taste. The production process; The production of beer is a simple process that transforms malts, hops and yeast into beer. First the malts are selected. The types of malts will determine the flavor, color and style of the beer. The malts are grinded and mixed With hot water to make wort. Wort is basically a sweet unfermented beer, and will be the food the yeast will need to make alcohol. Next, for additional flavor, the wort is boiled and the hops are added. After cooling, adding yeast will be the start of the fermenting process. The beer will then be stored in fermenting tanks for about two weeks, at which time it will be carbonated and packaged About the data: The variable selling expenses relate to the commission paid to the sales staff when they sell a case of beer. The commission is paid when the sales person successfully makes a sale either by phone or from a sales v Once the sale is made, the product is shipped to the customer. The variable delivery costs relates to the costs of delivering the case of beer. The following data was for an entire year of operations and the decisions presented were all decisions that were actually considered by the brewery. Please use only relevant information when completing the case. One case of Pale Ale per unit Selling price 525 current onUMe 26,000 cases {24 beers in a easel Variable costs malts 52am hops $1.75 yeasr soso packaging $5.00 'ottier producrion (0er $4.50 '5 gallons 0! water for every gallon of beer, 02, urillrlesy [BEES shipplng $2.40 selling $1.25 Fixed Costs total fixed up to 28,000 capacity Salary brewer $1.15 smooo oo salalrvdrlver $0.77 Szopuopo rent $192 ssoooo oo truck depreciltion $0.92 $24,000.00 promollon 81p 50.19 55.000 00