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$

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.

eBook

Print

References

Sales

Beer sales

Food sales

Other sales

Total sales

Less cost of sales

Gross margin

Less marketing and administrative expenses

Operating profit

$\backslash$table$[[$$$781,200$