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

#1 If we spend $500 on t-shirts, bottle openers and glasses, then we can expect to sell another 100 cases of beer. Do you recommend we do this advertising campaign? How much will Net income go up, or down? (INCREMENTAL ANALYSIS)