John, I will try to help with the math...
There is a caveat to my calculations. These are "ballpark" because of accounting rounding the company is allowed to do. For example in the 10Q, they state they spent $112,000 on advertising when in the income statement, the actual amount was $111,703. Additionally, the numbers below vary from quarter to quarter because they are VARIABLE COSTS. They may be able to get cheaper prices on ingredients or glass based on volume. Please take these with a "grain of salt" and know they are just "ballpark" and only valid for this quarter.
To answer your question about the COST per bottle, Using the Q3 2013 10Q, the Cost of Sales is $662,944. Dividing this by the 98,000 cases (Cabana and Pulse - although the Pulse has a higher margin, for this calculation we will assume the same since the case sales were pretty small) we get about $6.76 per case to produce. Dividing this by 12 bottles per case and you get a ROUGH COST TO PRODUCE A BOTTLE OF PRODUCT at $0.56 cents. This includes the bottles, ingredients, cardboard cartons, plastic wrap, labels, etc, etc.
To answer the wholesale price to the distributors, which is the same as saying how much does the company receive in revenue per case, this also will vary based on the deal. The way to calculate THE AVERAGE is to take the revenue less the slotting fees ($1,008,710) divided by the case volume (98,000) and you get a rough amount of $10.30 per case.
