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
#4 We just made what we thought was another fabulous barrel of beer. We bottled, packaged, and shipped it to customers only to find out that we put too much CO2 in the bottles. Although the beer is good, when the customers open them, they are very foamy! Our customers are not happy and would like to either throw the beer away or have us to pick up the beer. If we pick up the beer, we can sell it at the brewery as seconds. What costs are relevant to set a minimum selling price for the beer if we sell it from the brewery. (RELEVANT COSTS)