Each full time employee will be paid 1) Monthly salary 2) Medical benefit of husband and wife with two children (budget as cost) 3) Dental benefit of husband and wife with two children (budget as cost) 4) Vision of husband and wife with two children (budget as cost) 5) Employer contribution of 3% to the 401K of each employee 6) FICA 7) http://www.edd.ca.gov/Payroll Taxes/Unemployment_Insurance_Tax.htm Unemployment Insurance Tax, Employment Training Tax 8) Death insurance and work related insurance premium? Direct Labor cost for each part time employee 1) How much per hours? 2) Be ware that employers might need to provide medical insurance to part time workers? 3) FICA 4) Workers Compensation Insurances 5) http://www.edd.ca.gov/Payroll Taxes/Unemployment_Insurance_Tax.htm Unemployment Insurance Tax, Employment Training Tax 6) Death insurance and work related insurance premium? Direct Material 1) Please identify as detail as possible what is your product cost? For example, how much it cost to produce a beef noodles? (Standard material listing: 5 grams of top quality beef, 10 gram of fresh noodles, 10 gram of vegetables) For example, what is your import cost of a Persian carpet? For example, what is the total cost of fixing a property for resale? 2) Please calculate the cost of each of your item in your product line: soft drinks, noodles. Overhead 1) Electricity (research the commercial rate from PG&E). 2) Gas for cooking (research the commercial rate from PG&E). 3) Water and Sewage (research the cost) 4) Costs for cooking oil, peeper, salt, and other indirect cost as overheard. 5) Depreciation using the Five year Modified ACRS Depreciation Allowances Year 1 20%, year 2 32%, year 3 19.20%, year 4 11.52%, year 5 11.52%, year 6 5.76% with zero salvage value. 6) Insurance Premium 7) Security 8) Credit card service charges (research how many %)