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Inventories
6 Months Ended
Jun. 30, 2012
Inventory Disclosure [Abstract]  
Inventories

3.     Inventories

 

Inventory is stated at the lower of cost or market using the average-cost method. Cost includes the acquisition cost of raw materials and components, direct labor, and manufacturing overhead.

 

Inventories consist of the following:

 

    June 30, 2012     December 31, 2011  
Raw Materials   $ 760,500     $ 851,000  
Beer-in-process     392,400       325,100  
Finished Goods     639,300       582,200  
Merchandise     40,700       41,300  
TOTAL   $ 1,832,900     $ 1,799,600