Brian is a recent college graduate with a degree in construction management . He is a nontraditional student with 10 years of construction experience , which complements his college degree . He has a beautiful little girl whom he adores and who loves to act out children's stories . His living room frequently becomes a castle , a working ranch a science laboratory or a gymnastic facility and more As a result of this regular transformation , Brian has basically lost the use of his living room , so he has developed a business idea to solve his problem He will build custom playhouses sturdy enough to last a lifetime . His playhouses will have movable features that will quickly transform the playhouse into a child's playtime of choice . He has approached an investor with his idea , and the investor was intrigued to the point of asking Brian to come back with start - up costs . Brian needs assistance in developing this initial list that will allow him to obtain the needed funding to begin his new business Brian knows he needs the following tools and supplies : construction hand tools , skill saw , handsaw , power drill , and sawhorses that will cost approximately BD300 Wood , nails paint , and other supplies for each playhouse will be approximately BD800 , depending upon the size of the playhouse . Brian wants to build two playhouses for his beginning inventory He has a lawyer on retainer who will charge him BD300 for legal fees and his accountant has agreed to set up his accounting system on QuickBooks for BD250 . His insurance cost will be around BD150 a month for the business insurance needed . He plans to use social media for advertising so will need around BD100 a month to promote his business for a year and he knows he needs BD400 in his cash reserve to cover other incidentals as he begins ; however , he has decided to not include this amount right now . He also needs to hire a designer to come up with interior decorating ideas He knows a college student who has agreed to charge Brian BD200 for a basic design and decoration . Brian will also need a new laptop and printer to devote to the business , which will cost around BD1,000 List ALL items with the estimated fixed cost for Brian