Tour #1: Great Divide Brewing Company

Rating: ****

Company Overview: A brewery producing 16,000 barrels per year and selling beer in twelve states.

Managerial Accounting Topic(s): Allocation of Overhead

Web Site: www.greatdivide.com

To Take the Tour: From the home page click on "The Background" then click on "The Brewery."

Discussion Question: Process costing requires collection of costs by process rather than jobs. Based on the virtual tour of Great Divide Brewing Company identify three different processes that could be used to collect costs. Identify what the costs might be and state how managers could use this information to make more informed decisions.