7/28/2019 Daniel Dobbins

1/7

1987 1988

6145 6171

97 98Sales 42000 42000

Excise 31605 31605

Rent 6145 6171

Gross Margin 4250 4224

Chemical 136 166

Depreciation 36 44

Govt. supervision 6 14

Selling & advt 1568 1874

Admin & General 1000 1228

1504 889

COGS

1987 1988

Beg inventory 22749 22749

(43000x4x132.26

Production during the

year 5687 8473

For 87 - 43000x1x132.26

For 88 - 63000x1x134.50

28436 31222

Ending Inventory 22749 25509

For 87 - 43000x4x132.26

For 88 - 43000x3 +

63000x1x132.86

458 458

6145 6171

Year 87 88

Sales 42000 42000

Excise 31605 31605

COGS 6145 6171

Gross Margin 4250 4224

Chemical 136 166

Income Statement

Income Statement

7/28/2019 Daniel Dobbins

2/7

Depreciation 36 44

Govt. supervision 6 14

Selling & advt 1568 1874

Admin & General 1000 1228

Net Profit/Loss 1504 898

7/28/2019 Daniel Dobbins

3/7

7/28/2019 Daniel Dobbins

4/7

total cost cost per barrel cumulative cost

production cost 2253 52.4 52.4

Barrel cost 2709 63 115.4

occupancy cost - factory building 265 6.16 121.56

occupancy cost - rented building 272 6.33 127.89

warehouse labor and sup cost 188 4.37 132.26lobor and supplies exp 136 3.16 135.42

depreciation - factory equip 24 0.56 135.98

depreciation - warehouse equip 12 0.28 136.26

Govt supervision cost 6 0.14 136.4

COGS - Barrel Cost

1987 1988

Beg inventory 19848 19848

(43000x4x115.4

Production during the year 4962 7270

For 87 - 43000x1x115.4

For 88 - 63000x1x115.4

24810 27118

Ending Inventory 19848 22156

For 87 - 43000x4x115.4

For 88 - 43000x3 + 63000x1x115.4

Botteling 458 458

COGS 5420 5420

1987 (total barrels 43000)

7/28/2019 Daniel Dobbins

5/7

total cost cost per barrel cumulative cost

3301 52.4 52.4

3969 63 115.4

297 4.71 120.11

572 9.08 129.19

334 5.3 134.49166 2.63 137.12

24 0.38 137.5

20 0.32 137.82

14 0.22 138.04

1988 (total barrels 63000)

7/28/2019 Daniel Dobbins

6/7

total cost cost per barrel cumulative cost

production cost 2253 52.4 52.4

Barrel cost 2709 63 115.4

occupancy cost - factory building 265 6.16 121.56

occupancy cost - rented building 272 6.33 127.89

warehouse labor and sup cost 188 4.37 132.26lobor and supplies, chemical 136 3.16 135.42

depreciation - factory equip 24 0.56 135.98

depreciation - warehouse equip 12 0.28 136.26

Govt supervision cost 6 0.14 136.4

COGS - labor & Supplies , chemical

1987 1988

Beg inventory 23292 23292

(43000x4x135.42

Production during the year

For 87 - 43000x1x135.42 5823 8638

For 88 - 63000x1x137.12

29115 31930

Ending Inventory

For 87 - 43000x4x135.42 23292 26087

For 88 - 43000x3 + 63000x1x135.87

Botteling 458 458

COGS 6281 6274

Year 87 88

Sales 42000 42000

Excise 31605 31605

COGS 6281 6274

Gross Margin 4114 4121

Depreciation 36 44

Govt. supervision 6 14

Selling & advt 1568 1874

Admin & General 1000 1228

Net Profit/Loss 1504 961

1987 (total barrels 43000)

Income Statement

7/28/2019 Daniel Dobbins

7/7

total cost cost per barrel cumulative cost

3301 52.4 52.4

3969 63 115.4

297 4.71 120.11

572 9.08 129.19

334 5.3 134.49166 2.63 137.12

24 0.38 137.5

20 0.32 137.82

14 0.22 138.04

1988 (total barrels 63000)