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
								#2 A local not for profit has asked us for a special price for our beer. We would love to do something nice for our community but we cant afford to lose any money. They would like 20 cases and have agreed to pick the beer up at the brewery. Because our sales staff is not involved in this order, there will be no variable selling costs. What price can we charge if we want to break even? If we sell the cases at a 50% discount, will net income go up or down and by how much? (SPECIAL ORDER)