Please answer questions A-D.

Item	Cost
Office Chairs	400
Office Desk	300
Office Desktop	1000
Business Cards	25
Office Printer	700
Web development	32
Business License	50
DBA	50
Domain Name/Host	200
Rent, Deposit, and Utilities	800-1000
Office Telephone (one )	65
Telephone Line	25
Professional Liability Insurance	150
Total Start-up Costs	$3797-3997

Monthly Operating Budget (Overhead Costs)

(Provide a detailed list of all overhead costs that you can foresee. Estimate the average monthly cost per item for each of these to determine your monthly operating budget. A.Then include these costs in your 12-month profit and loss statement)

Overhead Item	Cost
Advertising	200
Insurance	150
Supplies-visual measurements	100
Office printer	700
Web development	32/month
Business Cards	25
Office supplies	200
Office Chairs, desk, and desktop	1700
Total Overhead Costs Per Month	4470

Product/Services Offered & Gross Profit

(make a table of the various products/services you plan to offer, the sales price and cost of goods sold (COGS) for each item. Then calculate the gross profit and gross profit margin percentage for each item.)

Product/Service	Sales Price	COGS	Gross Profit Margin $	Gross Profit Margin %
Nutrition Counseling-Intial Consultation	$150	0	$150	100%
Nutrition Counseling- Follow Up	$75	0	$75	100%
Cooking Class	$75	100	-25%	-33.3%
Specialized meal plan	$50	0	$50	100%
Group Cooking Class-Via Non-profit organization ( 5-7 people)	$250	$500-$700	-$250 to -$450	-100% to -180%

B. Break-Even Point

(Calculate your break-event point in dollars and units/month)

C. Business Profit and Loss Projection/sales forecast-First 12 months(attach 12-month sample profit and loss projection financial statement. Include a paragraph explanation of your sales forecast here. For each month how did you estimate your total income?)

D. Write_a_paragraph to describe how you compare to your competitors? What are your advantages/opportunities? How you will distinguish yourself? What will your customers remember about you