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Inventories
9 Months Ended
Sep. 30, 2016
Inventory Disclosure [Abstract]  
Inventories

3. Inventories

 

Inventories are stated at the lower of average cost or market and consist of the following:

 

    September 30, 2016     December 31, 2015  
Raw Materials   $ 526,500     $ 628,100  
Beer-in-process     342,600       312,200  
Finished Goods     542,000       541,400  
Merchandise     61,000       65,300  
TOTAL   $ 1,472,100     $ 1,547,000