One case of Pale Ale
	per unit
Selling price	$25	current volume		26,000	cases (24 beers in a case)
malts	$2.60
hops	$2.40
yeast	$0.50
packaging	$5.00
*other production costs	$4.50		*5 gallons of water for every gallon of beer, CO2, utilities, taxes
shipping	$1.75
selling	$1.25
total variable costs	$18.00
		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	$0.92	$24,000.00
promotion exp	$0.19	$5,000.00
total costs	$22.96
3 It seems like the summer is not a good time for our richer craft beers. Our sales have been dropping to only 30% of our normal volume. Consequently, we are considering closing the breweru for June, July and August. If we close the brewery, the rent will continue at the regular rate, but the brewer likes to go to Cape Cod and agreed to be paid only 70% of his salary. The driver will be temporarily laid off but all other fixed expenses will remain unchanged. If we close the brewery for the three summer months, will net income go up or down and by how much? (DROP OR KEEP A SEGMENT)