Wallaby Gully Wines is a small, family-run operation in the Yarra Valley. The winery produces two varieties

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Wallaby Gully Wines is a small, family-run operation in the Yarra Valley. The winery produces two varieties of wine: Riesling and Chardonnay. Among the winery's activities are the Following:
1. Pruning: At the end of a growing season, the vines are pruned, which helps prepare them for the next harvest.
2. Tying: The vines are tied onto wires to help protect them from the cold. (This also occurs at the end of the season.)
3. Hilling: Dirt is piled up around the roots to help protect them from frost.
4. Conditioning: In the spring, dirt is levelled back from the roots.
5. Untying: The vines are untied from the wires to allow them freedom to grow during the spring and summer months.
6. Spraying: The vines are sprayed in the spring to protect them from disease and insects.
7. Harvesting: All of the grapes of both varieties are picked by hand to minimise damage.
8. Stemming and crushing: Batches of grapes are hand-loaded into a machine, which gently stems and crushes the grapes.
9. Pressing: After removal from the stemmer/crusher, the juice runs freely from the grapes.
10. Filtering: The grapes are crushed mechanically to obtain more juice from them.
11. Fermentation: The Riesling grape juice is placed in steel tanks for fermentation. The Chardonnay grape juice undergoes a two-stage fermentation process in oak barrels.
12. Ageing: The Riesling wines are aged in the steel tanks for about one year. The Chardonnays are aged in the oak barrels for about two years.
13. Bottling: A machine bottles the wine and corks the bottles.
14. Labelling: Each bottle is manually labelled with the name of the vintner, vintage and variety.
15. Packing: The bottles are manually packed in 12 bottle cases.
16. Case labelling: The cases are hand-stamped with the same information given on the bottle labels.
17. Shipping: The wine is shipped to wine distributors and retailers, mainly in Sydney and Melbourne. Generally, about 100 cases are shipped at a time.
18. Maintenance on buildings: This is done during the slow winter months.
19. Maintenance on equipment: This is done when needed, and on a routine basis for preventative maintenance.
Required:
Classify each of the activities listed as a unit, batch, product-sustaining or facility level activity?
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Management Accounting

ISBN: 9781760421144

7th Edition

Authors: Kim Langfield Smith, Helen Thorne, David Alan Smith, Ronald W. Hilton

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