For Making beer:

MaterialQuantity per caseCost

Hops5 lb.$0.50/lb.

Yeast1 oz.0.20/oz.

Sugar0.5 lb.0.40/lb.

Bottles240.20/bottle

For Making budlight:

MaterialQuantity per caseCost

Hops10 lb.$0.50/lb.

Yeast1 oz.0.20/oz.

Sugar0.8 lb.0.40/lb.

Bottles240.20/bottle

The labor to make a case of beer is the same for each type of beer, 0.20 hours at

$20/hour.Laboris paid in the month earned.Monthly overhead expenses are paid in the month

incurred and expected to be as follows:

Electricity$75,000

Administrative115,000

Indirect labor65,000

Rent70,000

Depreciation80,000

beer sells for $25 per case, and budlight sells for $30 per case.Estimated sales (in cases) for beckys brewing to be as follows:

MonthCases beer Cases budlight

January17,00020,000

February19,00026,000

March25,00028,000

April24,00030,000

The beginning inventory includes 13,000 cases of beer and 12,000 cases of budlight.The company

prefers to have inventory at the end of each month equal to the expected sales in the next month.

Becky's Brewing uses a first-in, first-out (FIFO) method of costing inventory.

The company must buy a new bottling machine for $480,000 at the end of January.

make a production in unit chart