Useful for explaining why apparent spirit yield is only one part of commercial viability; figures are plant-specific examples. Fresh full-page audit: PDF197 Table239 repeats an incorrect ABC-markup dollar value across products; p198 uses an inconsistent markup base and mixes cash expense with cost-of-goods concepts. Use as an error-audit case, not a validated costing template.
Bottle-cost and cost-of-goods calculations.
The worked cost model distinguishes liquid yield from finished-bottle economics by incorporating materials, packaging, labor, utilities, taxes, and losses.
PDF p. 198
PDF p. 196
Chapter 12 — Cost and bottling
Fresh supplied-copy audit: all224 physical PDF pages read as text and individually rendered; linked passage and context rechecked. Verified means faithful source attribution, not technical correctness. PDF197 Table239 repeats an incorrect ABC-markup dollar value across products; p198 uses an inconsistent markup base and mixes cash expense with cost-of-goods concepts. Use as an error-audit case, not a validated costing template.
Capture evidence faithfully. Select one Source, record a usable locator, and preserve enough surrounding context to prevent misquotation.
Evidence
Paste the exact quote, paraphrase, statistic, definition, or source claim into Excerpt Text. Use Excerpt Type to distinguish quotation from interpretation.
Location and context
Record Locator Type, Locator Start, Locator End when needed, and Source Section. Explain the surrounding argument in Context.
Annotation
In Annotation, state why this evidence matters. Add approved Tags for retrieval and connect it to every relevant Literature Note.