tation Cost 3.44 2.25 0.51 Packaging & Bottling Cost 7.79 4.87 3.78 Isbre Gross Margin $1.02 $5.13 $7.96 Note: Estimate of landed cost of 0.5litercase. I. Norway Production Model Isbre formerly owned a bottling facility in Norway at the Osa Valley source (see Illustration 3). • Using this bottl