- 45 -
Appendix
Table I Gross Receipts From Keg Beer Sales
1987 1988 1989 1990
Kegs purchased 151 227 249.50 231.50
Less: Kegs sold to go 40 4040 40
Kegs sold over the bar 111 187 209.50 191.50
Multiplied by $82.171 $82.17 $82.17$82.17 $82.17
Gross receipts from
over-the-bar sales $9,120.87 $15,365.79 $17,214.62 $15,735.56
Gross receipts from
to-go sales2 $1,125.20 $1,132.00 $1,224.40 $1,248.00
Total gross receipts
from keg sales $10,246.07 $16,497.79 $18,439.02 $16,983.56
1Each keg sold over the bar generated $82.17 in gross receipts, determined as
follows:
Ounces per keg 1,980
Less: 17%-discretionary use allowance 336.60
Ounces sold 1,643.40
Divided by 10 oz. 10
Number of 10-oz. drafts/keg 164.34
Multiplied by $0.50/draft $0.50
Gross receipts/kegs sold
over the bar $82.17
2Gross receipts were determined by multiplying the total number of kegs sold
to go each year by cost plus $5 (i.e., 40 kegs x $28.13 for 1987, 40 kegs x $28.30
for 1988, 40 kegs x $30.61 for 1989, and 40 kegs x $31.20 for 1990).
Page: Previous 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 NextLast modified: May 25, 2011