Inventories

9 Months Ended

Sep. 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:

	September 30, 2012		December 31, 2011
Raw Materials	$	772,000	$	851,000
Beer-in-process		343,800		325,100
Finished Goods		517,300		582,200
Merchandise		61,600		41,300
TOTAL	$	1,694,700	$	1,799,600