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Building rent: $250,000 Sewing equipment lease: $60,000 Materials cost per unit: $5 Management salaries: $90,000 Labor to complete 1 unit: 12 min Hourly wage for

Building rent: $250,000 Sewing equipment lease: $60,000 Materials cost per unit: $5 Management salaries: $90,000 Labor to complete 1 unit: 12 min Hourly wage for laborers: $10/hour Sales price per unit: $11 Whats the break-even unit volume?

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Kopi lewak coffee: good to the last dropping

How many cups do we have to sell to break even?

Owner salary: $75k

Rent: $40k

Utilities: $8k

Hourly labor: $12/hour

Time to make 1 cup: 5 minutes

40 pound bag of roasted beans: $320

Beans to make 1 cup: pound

Sales price of 1 cup: $8

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