One case of Pale Ale per unit Selling price $25 current volume 26,000 cases (24 beers in a case) Variable costs malts $2.60 hops $1.75 yeast $0.50 packaging $5.00 *other production costs $4.50 *5 gallons of water for every gallon of beer, CO2, utilities, taxes shipping $2.40 selling $1.25 Fixed Costs total fixed up to 28,000 capacity Salary brewer $1.15 $30,000.00 Salalry driver $0.77 $20,000.00 rent $1.92 $50,000.00 truck depreciation $0.92 $24,000.00 promotion exp $0.19 $5,000.00