Prepare a reflection on the downstream brewery case study.

Boiling-old:

Fermenting-old:

Shipping-old:

\begin{tabular}{|c|c|c|c|} \hline 4 & A/P & & 33895 \\ \hline 5 & Accumulated Depreciation, Equip & i & 3550 \\ \hline 6 & Accumulated Depreciation, Kegs & & 375 \\ \hline 7 & Cash & 48600 & 9490 \\ \hline 8 & DM Inventory-Barley & & 3654 \\ \hline 9 & DM Inventory - Barley Extract & 4200 & \\ \hline 10 & DM Inventory-Brewer's yeast & 140 & \\ \hline 11 & DM Inventory-Hops & 2400 & 1740 \\ \hline 12 & DM Inventory - Wheat & & 2392.5 \\ \hline 13 & DM Inventory - Wheat Extract & 2750 & \\ \hline 14 & DM Inventory Yeast & & 60.2 \\ \hline 15 & Equipment (Half-Kegs) & 3000 & \\ \hline 16 & Equipment (Keg Washing Machine) & 12000 & \\ \hline 17 & Excise Tax & 9720 & \\ \hline 18 & Factory Overhead-Dep. Exp & 3925 & \\ \hline 19 & Factory Overhead-Gas \& Electric & 160 & \\ \hline 20 & Factory Overhead-Ins. Expens & 3000 & \\ \hline 21 & Factory Overhead-Misc & 130 & \\ \hline 22 & Factory Overhead-Rent & 3000 & \\ \hline 23 & Factory Overhead-Water & 75.87 & \\ \hline 24 & General and Admin Exp & 2285 & \\ \hline 25 & Interest Expense & 3600 & \\ \hline 26 & Prepaid Insurance & & 3000 \\ \hline 27 & Salary Expense & 800 & \\ \hline 28 & Sales-Froth & & 48600 \\ \hline 29 & Utilities Expense - Water & & 105 \\ \hline 30 & Wages Payable & & 13200 \\ \hline 31 & WIP-Boiling & 11535.63 & \\ \hline 32 & WIP-Fermenting & 7500.2 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline21 & & & \begin{tabular}{l} 201419 ? \\ Po7 \end{tabular} & \\ \hline 3 & Cmh & & & \\ \hline a & Sintion & & & \\ \hline \\ \hline 0 & & & & \\ \hline 7 & & & 3,2000 & \\ \hline 0 & & & & \\ \hline 2 & & & 14000 & \\ \hline 10 & cosh & & & \\ \hline \multicolumn{5}{|c|}{ I1 } \\ \hline 12 & & & 3.00000 & \\ \hline 11 & & & 12,00000 & \\ \hline 30 & Frite Tn & & 3.7000 & \\ \hline 15 & comed ind Ad-min for & & 221500 & \\ \hline 10 & interit fopmie & & 1.40200 & \\ \hline 17 & APF & & & 10.cos60 \\ \hline \multicolumn{5}{|c|}{10} \\ \hline 19 & & & 800.00 & \\ \hline 20 & Wars Peroble & & & +, \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{2221}} \\ \hline & & & & \\ \hline 23 & Wr- Boiling & & 3,7000 & \\ \hline 24. & Whi-fenmins & & 244000 & \\ \hline 25 & Wrp-sippine & & 1,24000 & \\ \hline & Warn Perole. & & & 12.40000 \\ \hline \multicolumn{5}{|c|}{27} \\ \hline 28 & Wip-bolitns & & 2815.59 & \\ \hline 23 & Wulities Expmute Wher & & & 29.11 \\ \hline 30 & & 1,74065210/0 & & 3.554 .00 \\ \hline 3 & cou invention-whort & mooressis/a & & 2,39250 \\ \hline 32 & & 174 buthelis e 510/ ounthet & & 1,74000 \\ \hline \multicolumn{5}{|c|}{33} \\ \hline \multicolumn{5}{|c|}{34} \\ \hline 35 & Wip-Femensis & & 60.20 & \\ \hline 36 & DeM Inventoy Yost & & & 60.70 \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{39}} \\ \hline & & & & \\ \hline 39 & & cin s Bectic & 26000 & \\ \hline 41 & Factony Onethest-limet & Bent & 3,00000 & \\ \hline 42 & & Mins & 11000 & \\ \hline 43 & & & & 3,290,00 \\ \hline \multicolumn{5}{|c|}{34} \\ \hline 45 & & & 3.28500 & \\ \hline 45 & & ins. brees & 3,00000 & \\ \hline 47 & & Corproix & -5 ? & 3,55000 \\ \hline 43 & Acrumulatind ongmeigtion, Kro. & Coperixt on & & 37500 \\ \hline (4) & Pinguld inturnes & & & 3,00000 \\ \hline \multicolumn{5}{|c|}{50} \\ \hline 51 & & Watrer & & \\ \hline 52 & Wuiles bpense Worter & & & 25:97 \\ \hline \multicolumn{5}{|c|}{53} \\ \hline 34 & Wip-Boll & & 3.097 .25 & \\ \hline 53 & Wip-Fermensing & & 5,17452 & \\ \hline 56 & Wre-Shipsins & & 1.02809 & \\ \hline 57 & Factery Oomtined & & & 10,2908 \\ \hline \\ \hline 39. & Wip-Fementing & & 14.454 .10 & \\ \hline 60 & We-Bollies & & & 14,45490 \\ \hline 31 & & & & \\ \hline 7 & WR-9ripping & & 2724112 & \\ \hline 33 & Wip-fermentin & & & \\ \hline 35 & CG & & 28.73138 & \\ \hline 35 & We-sioning & & & 20.213 \\ \hline & & & & \\ \hline \end{tabular} Wolshted Averase Method \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} Shipping \\ Weighted Average Method \end{tabular}}} \\ \hline & & \multicolumn{6}{|c|}{ Weighted Average Method } \\ \hline & & & & Physical & & Equivalent Units & 1 \\ \hline Flow of Production & & & & Units & Trans in & DM & Conv \\ \hline WIP, Beg & & & & - & & & \\ \hline Started during period & & & 4 & 1,020 & & & \\ \hline \multirow[t]{2}{*}{ to account fo } & & & & 1,020 & & & \\ \hline & & & & & & & \\ \hline \multicolumn{2}{|l|}{ Completed and trans out } & & & 972 & 972. & 972 & 972 \\ \hline & Tran-In & DM & Conv & & & & \\ \hline WIP, End & 100% & 100% & 100% & 48 & 48 & 48 & 48 \\ \hline Accounted For & & & & 1,020 & & & \\ \hline \multirow[t]{7}{*}{ Eq. Units, Curr Period } & & & & 4 & 1,020 & 1,020 & 1,020 \\ \hline & 14 & & & & & & \\ \hline & & & & & & & i \\ \hline & & & & & & & \\ \hline & & & & Total & & & Paper. \\ \hline & & i & & Prodction & & & \\ \hline & & & & Costs & Trans in & DM & Conv \\ \hline WIP, Beg & & & & - & - & - & - \\ \hline Costs Added, Feb & & & & 30,150.22 & 27,881.13 & - & 2,269.09 \\ \hline \multicolumn{2}{|l|}{ Total Costs to Account for } & & & 30,150.22 & 27,881.13 & - & 2,269.09 \\ \hline & & & & & & & i \\ \hline \multicolumn{2}{|l|}{ Costs Incurred to Date } & & & & 27,881 & - & 2,269 \\ \hline Equivalent Units & & & & & 1,020 & 1,020 & 1,020 \\ \hline \multicolumn{2}{|l|}{ Cost Per Equivalent Unit } & & & & 27.33 & -1 & 2.22 \\ \hline & & & & +1 & & & \\ \hline Assignment of Costs & & & & & & & i \\ \hline \multicolumn{2}{|l|}{ Completed and trans out } & & & $28,731.39 & $26,569.08 & $ & $2,162.31 \\ \hline WIP, End & & & & $1,418.83 & $1,312.05 & $ & 106.78 \\ \hline \multicolumn{2}{|c|}{ Total Costs Accounted For } & & & $30,150.22 & $27,881.13 & $ & is 2,269.09 \\ \hline & & & & & & & i \\ \hline & & & & & & & i \\ \hline Cost per Barrell & & & & 29.5590 & & & i \\ \hline \end{tabular}