Whipped butter Fixed costs for the factory total $7,030 per month ( 37% of shared factory total 19,000 per month) Gross margin of $6,400 per month Planning to eliminate Whipped butter production line. Instead, Wine department will replace it if it is profitable. Wine sales expectation : $6,000 per month in first year (this number will grow at a 20% rate for five years, then remain consistent) Cost: It would cost about $1,500 per month in ingredients, bottles, and labels Fixed marketing per year : $15,000 Variable marketing per month : $2,000 need incremental analysis and opportunity costs analysis