The Restaurant is located in Newport, Orange County. Clearwater offer soft drinks from Coca-Cola for customers like Coke, Diet Coke, Coke Zero, Fanta, Sprite, etc. They have post-mix equipment at the "bar" which mix syrups with water and carbonation ("fountain drink"). Restaurants serve soft drinks in glasses and ads ice cubes. The standard menu price per glass of soft drink is $2.50 (excl. VAT). A standard glass holds 35 CL. In January the restaurant sold 1,000 glasses of soft drinks. In order to produce soft drinks, the restaurant buys syrup and carbonation canisters from the local Coca-Cola bottling operations at Reyes Coca-Cola Bottling. Water comes from South Coast Water District. The restaurant produces ice with their own ice maker. They rent the post-mix equipment and subscribe to a monthly maintenance service from Coca-Cola. They purchase all glasses for the restaurant from a local wholesaler and the restaurant incur a dishing cost for handling and cleaning the glasses. Cost information: Syrup = $1.62 per gallon Water = $3 per CCF (1 CCF = 100 cubic feet) Carbonation = $54.07 per cylinder (carbonation for 100 gallons of soft drinks) Ice making = $3.24 for 10 gallons of soft drinks Glass: Restaurant procurement