Three entrepreneurs were looking to start a new brewpub near Sacramento, California, called Roseville Brewing Company $($RBC$).$ Brewpubs provide two products to customers $-$ food from the restaurant segment and freshly brewed beer from the beer production segment. Both segments are typically in the same building, which allows customers to see the beer$-$brewing process.

After months of research, the owners created a financial model that showed the following projections for the first year of operations.

$\backslash$table$[[,$Sales,$],[$ebook$,$Beer sales,$$781,200$