Cold Mountain Vineyard, Inc.
Cost Allocations by Vintage By Year
Start FYE: December 31, 2001
Last roll up completed Aug 29, 2001            Processed 36 Product files and 3 Products
 Year Ending  Year Ending  Year Ending  Year Ending  Year Ending  Year Ending  Year Ending  Year Ending  Year Ending  Year Ending  Year Ending
          December 31, 2001                 December 31, 2002   December 31, 2003   Dec-31 Dec-31 Dec-31 Dec-31 Dec-31 Dec-31 Dec-31 Dec-31
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec  Total  Q1  Q2  Q2  Q4  Total  Q1  Q2  Q2  Q4  Total 2004 2005 2006 2007 2008 2009 2010 2011
 Inventory - Wine in Process
Beginning Inventory  $           321,000  $           346,342  $           371,685  $           397,027  $           422,370  $           447,712  $           473,055  $           580,066  $           658,922  $           686,981  $           715,040  $           835,824 #  $       321,000  $             867,389  $             527,355  $             621,618  $             870,290  $             867,389  $          1,088,364  $             656,757  $             762,421  $          1,032,549  $          1,088,364  $          1,263,375  $          1,419,612  $    1,507,443  $    1,656,189  $    1,804,561  $    1,924,576  $    2,000,547  $    2,014,851
Process Costs Incurred                 25,342                 25,342                 25,342                 25,342                 25,342                 25,342               107,011                 78,856                 28,059                 28,059               120,784                 31,565  -           546,389                   94,262                   94,262                 248,672                 218,074                 655,271                 105,664                 105,664                 270,128                 230,826                 712,282                 811,073                 911,593           983,952        1,057,439        1,103,559        1,134,885        1,149,420        1,109,950
Finished Goods Transferred                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -  -                      -               (434,296)                            -                            -                            -               (434,296)               (537,271)                            -                            -                            -               (537,271)               (654,836)               (823,761)         (835,206)         (909,067)         (983,543)      (1,058,914)      (1,135,117)      (1,149,261)
Ending Inventory  $           346,342  $           371,685  $           397,027  $           422,370  $           447,712  $           473,055  $           580,066  $           658,922  $           686,981  $           715,040  $           835,824  $           867,389 #  $       867,389  $             527,355  $             621,618  $             870,290  $          1,088,364  $          1,088,364  $             656,757  $             762,421  $          1,032,549  $          1,263,375  $          1,263,375  $          1,419,612  $          1,507,443  $    1,656,189  $    1,804,561  $    1,924,576  $    2,000,547  $    2,014,851  $    1,975,540
 Inventory In Process - Cases
Beginning Inventory                   7,000                   7,000                   7,000                   7,000                   7,000                   7,000                   7,000                   7,000                 14,171                 14,171                 14,171                 15,671  -               7,000                   15,671                     9,371                     9,371                   16,542                   15,671                   18,542                   10,671                   10,671                   17,842                   18,542                   19,842                   22,273             23,273             24,773             26,273             27,273             27,773             27,773
Placed in Process                          -                          -                          -                          -                          -                          -                          -                   7,171                          -                          -                   1,500                          -  -               8,671                            -                            -                     7,171                     2,000                     9,171                            -                            -                     7,171                     2,000                     9,171                   11,102                   11,602             12,102             12,602             12,602             12,602             12,602             12,602
Finished Goods Transferred                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -  -                      -                   (6,300)                            -                            -                            -                   (6,300)                   (7,871)                            -                            -                            -                   (7,871)                   (8,671)                 (10,602)           (10,602)           (11,102)           (11,602)           (12,102)           (12,602)           (12,602)
Ending Inventory                   7,000                   7,000                   7,000                   7,000                   7,000                   7,000                   7,000                 14,171                 14,171                 14,171                 15,671                 15,671  -             15,671                     9,371                     9,371                   16,542                   18,542  $               18,542                   10,671                   10,671                   17,842                   19,842  $               19,842                   22,273                   23,273             24,773             26,273             27,273             27,773             27,773             27,773
 Inventory - Finished Goods
Beginning Inventory  $           431,000  $           410,971  $           390,942  $           372,365  $           355,239  $           336,661  $           311,652  $           275,660  $           238,217  $           212,384  $           188,001  $           166,521 #  $       431,000  $             162,616  $             510,748  $             422,774  $             276,892  $             162,616  $             175,122  $             600,919  $             490,245  $             314,034  $             175,122  $             191,023  $             256,616  $       387,759  $       401,872  $       441,101  $       493,165  $       545,662  $       598,458
Finished Goods Transferred                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          - #                      -                 434,296                            -                            -                            -                 434,296                 537,271                            -                            -                            -                 537,271                 654,836                 823,761           835,206           909,067           983,543        1,058,914        1,135,117        1,149,261
Finished Goods Storage Cost                      288                      288                      288                      288                      288                      288                      288                      288                      288                      288                      288                        48  -               3,216                     1,281                     1,281                     1,281                        926                     4,769                     1,635                     1,635                     1,617                     1,169                     6,054                     7,190                     8,829               9,927             10,666             11,660             12,692             12,960             11,842
Sales               (20,317)               (20,317)               (18,866)               (17,414)               (18,866)               (25,297)               (36,280)               (37,731)               (26,122)               (24,670)               (21,768)                 (3,953)  -         (271,600)                 (87,444)                 (89,255)               (147,163)               (102,696)               (426,559)               (113,108)               (112,308)               (177,828)               (124,179)               (527,424)               (596,433)               (701,448)         (831,021)         (880,504)         (943,138)      (1,019,110)      (1,095,280)      (1,145,381)
Ending Inventory  $           410,971  $           390,942  $           372,365  $           355,239  $           336,661  $           311,652  $           275,660  $           238,217  $           212,384  $           188,001  $           166,521  $           162,616 #  $       162,616  $             510,748  $             422,774  $             276,892  $             175,122  $             175,122  $             600,919  $             490,245  $             314,034  $             191,023  $             191,023  $             256,616  $             387,759  $       401,872  $       441,101  $       493,165  $       545,662  $       598,458  $       614,180
 Inventory Finished Goods - Cases
Beginning Inventory                   6,500                   6,185                   5,870                   5,577                   5,307                   5,015                   4,606                   4,043                   3,458                   3,053                   2,671                   2,333 #               6,500                     2,300                     7,329                     6,003                     3,864                     2,300                     2,400                     8,640                     6,965                     4,325                     2,400                     2,520                     3,040               4,573               4,673               4,973               5,373               5,773               6,173
Finished Goods Transferred                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -  -                      -                     6,300                            -                            -                            -                     6,300                     7,871                            -                            -                            -                     7,871                     8,671                   10,602             10,602             11,102             11,602             12,102             12,602             12,602
Sales                    (315)                    (315)                    (293)                    (270)                    (293)                    (409)                    (563)                    (585)                    (405)                    (383)                    (338)                      (33)  -             (4,200)                   (1,271)                   (1,326)                   (2,139)                   (1,464)                   (6,200)                   (1,631)                   (1,675)                   (2,640)                   (1,805)                   (7,751)                   (8,151)                   (9,069)           (10,502)           (10,802)           (11,202)           (11,702)           (12,202)           (12,502)
Ending Inventory                   6,185                   5,870                   5,577                   5,307                   5,015                   4,606                   4,043                   3,458                   3,053                   2,671                   2,333                   2,300  -  $           2,300                     7,329                     6,003                     3,864                     2,400                     2,400                     8,640                     6,965                     4,325                     2,520                     2,520                     3,040                     4,573               4,673               4,973               5,373               5,773               6,173               6,273
 Total Sales and Costs
 Tasting Room Sales  $             31,242  $             31,242  $             29,010  $             26,778  $             29,010  $             40,860  $             55,788  $             58,020  $             40,168  $             37,936  $             33,473  $               2,673  -  $       416,200  $             130,564  $             136,916  $             219,729  $             149,687  $             636,896  $             173,064  $             179,211  $             282,095  $             192,059  $             826,429  $             895,932  $          1,001,574  $    1,129,346  $    1,205,267  $    1,296,114  $    1,403,385  $    1,517,165  $    1,613,822
 Internet Distribution  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  -  $                  -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                  -  $                  -  $                  -  $                  -  $                  -  $                  -
 Clubs and Membership Sales  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  $                      -  -  $                  -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $                        -  $               14,495  $         59,721  $         61,513  $         63,358  $         65,259  $         67,217  $         69,233
 Wholesale Distribution  $             16,146  $             16,146  $             14,992  $             13,839  $             14,992  $             20,430  $             28,832  $             29,985  $             20,759  $             19,606  $             17,299  $               2,574  -  $       215,600  $               67,163  $               69,054  $             113,030  $               78,377  $             327,624  $               89,499  $               90,011  $             142,136  $               98,458  $             420,103  $             461,615  $             518,128  $       559,493  $       597,035  $       644,815  $       703,406  $       764,082  $       807,889
 Broker   $             11,614  $             11,614  $             10,785  $               9,955  $             10,785  $             15,363  $             20,740  $             21,570  $             14,933  $             14,103  $             12,444  $                  693  -  $       154,600  $               47,357  $               50,008  $               79,698  $               53,946  $             231,010  $               61,014  $               63,853  $             100,398  $               67,929  $             293,195  $             307,973  $             346,224  $       420,743  $       436,252  $       454,626  $       476,021  $       498,090  $       515,732
 Restaurant Direct                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -  -                      -                            -                            -                            -                            -                            -                            -                            -                            -                            -                            -                            -                   11,617             47,398             48,346             49,313             50,299             51,305             52,331
 Other                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -                          -  -                      -                            -                            -                            -                            -                            -                            -                            -                            -                            -                            -                            -                            -                      -                      -                      -                      -                      -                      -
 Total Sales                 59,002                 59,002                 54,787                 50,573                 54,787                 76,654               105,360               109,575                 75,859                 71,645                 63,216                   5,940  -           786,400                 245,084                 255,978                 412,458                 282,010 #              1,195,530                 323,577                 333,075                 524,630                 358,445              1,539,727              1,665,519              1,892,038        2,216,701        2,348,413        2,508,226        2,698,371        2,897,860        3,059,006
 Cost of Sales               (20,317)               (20,317)               (18,866)               (17,414)               (18,866)               (25,297)               (36,280)               (37,731)               (26,122)               (24,670)               (21,768)                 (3,953)  -  $     (271,600)