Exhibit 107

CALCULATION OF FILING FEE TABLE

Form S-8
(Form Type)

MGP Ingredients, Inc.
(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type
Security Class Title
Fee Calculation Rule
Amount Registered(1)
Proposed Maximum Offering Price Per Unit
Maximum Aggregate Offering Price
Fee Rate
Amount of Registration Fee
EquityCommon Stock457(c) and 457(h)
1,319,320 (2)
$79.32 (3)
$104,648,462.40
0.00014760
$15,446.12
Total Offering Amounts
$104,648,462.40
$15,446.12
Total Fee Offsets$0
Net Fee Due
$15,446.12
(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock that become issuable under the MGP Ingredients, Inc. 2024 Equity Incentive Plan (the “Plan”) by reason of any stock split, stock dividend or other similar transaction effected without the receipt of consideration which results in an increase in the number of shares of outstanding common stock.
(2)    Represents shares of common stock registered pursuant to the Plan.
(3)    Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The proposed maximum offering price per share is calculated on the basis of $79.32, the average of the high and low price of the Registrant’s common stock on May 21, 2024, as reported on the Nasdaq Global Select Market, which is within five business days prior to filing this Registration Statement.