materials like water, corn, barley malt, rye - Other indirect material used in the production process - Cost of barrels used in the aging process - Labor and supplies of chemical lab - Direct labor costs, e.g. of employees/operators working in the factory - Depreciation of plant and warehouse equipment - Building expenses for factory and warehouse - Cost of filling the whiskey in bottles All these costs are more or less directly related to the manufacture of liquor and should form a part…
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