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Microbrewery Gross Margin Percentage Calculator

Batch description
Beer type 1

Component

Quantity

Rate

Cost

Direct materials
Hops Grain Yeast Other Total direct material cost 22.00 70.00 65.00 0.9500 1.4900 0.0187 20.90 104.30 1.22 126.42

Direct labor
Brewing Other labor 1 Other labor 2 Total direct labor cost 5.00 9.50 47.50 47.50

Other variable costs


Electricity Water Gas Other Total other variable costs 140.00 85.00 3.10 0.00 0.1560 0.0036 6.7800 0.0000 21.84 0.31 21.02 43.16

Other costs
Other overheads Other costs Total other costs 9.0% 19.54 19.54

Total batch cost

236.62

Gross margin percentage


Selling price Cost Gross margin 734.00 236.62 497.38

Gross margin % Markup %

67.8% 210.2%

2014 www.planprojections.com

205131291.xlsx.ms_office

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