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Table II Gross Receipts From Canned Beer Sales
1987 1988 1989 1990
Individual cans sold over the bar1 9,456 7,920 6,672 21,096
Less: 2 cans/case
discretionary use allowance2 788 660 556 1,758
Total cans sold over the bar 8,668 7,260 6,116 19,338
Multiplied by $1.103 $1.10 $1.10 $1.10 $1.10
Gross receipts from
over-the-bar sales $9,534.80 $7,986.00 $6,727.60 $21,271.80
Gross receipts from to-go sales4 $4,394.00 $4,394.00 $4,394.00 $4,394.00
Total gross receipts from
canned beer sales $13,928.80 $12,380.00 $11,121.60 $25,665.80
1The number of individual cans sold over the bar was determined as follows:
1987 1988 1989 1990
Total cases purchased 732 668 616 1,217
Multiplied by 24 cans/case 24 24 24 24
Total cans purchased 17,568 16,032 14,784 29,208
Divided by 6 cans/pack 6 6 6 6
Total six-packs 2,928 2,672 2,464 4,868
Less: six-packs sold to go 1,352 1,352 1,352 1,352
Six packs sold over the bar 1,576 1,320 1,112 3,516
Multiplied by 6 cans/pack 6 6 6 6
Total individual cans
sold over the bar 9,456 7,920 6,672 21,096
2The discretionary use allowance was determined as follows:
9,456 individual cans � 24 cans/case = 394 cases x 2 cans/case = 788 cans
7,920 individual cans � 24 cans/case = 330 cases x 2 cans/case = 660 cans
6,672 individual cans � 24 cans/case = 278 cases x 2 cans/case = 556 cans
21,096 individual cans � 24 cans/case = 879 cases x 2 cans/case = 1,758 cans
3$1.10 reflects the price per can sold over the bar.
4Gross receipts from to-go sales were determined by multiplying the number of six-packs
sold to go each year by $3.25 (i.e., 1,352 six-packs x $3.25 = $4,394).
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