Fixed Costs + Cost Category Annual Expenses % of Sales Plan Staffing (payroll or wages) $17,280 8.0% Payroll taxes $2,469 1.1% Rent $48,000 13% Utilities (fuel, electric, water) $3394 .6% Maintenance and repairs $1,297 .4% Security $1,033 .3% Telephone/cellphones $2,066 .6% Internet $612 .15% POS system maintenance/ $1,530 .15% software updates Insurance $2,550 .6% Supplies and postage $2,400 .7% Marketing/advertising $18,000 4% Travel and entertainment $5,520 1.5% Accounting/bookkeeping $5,018 1.3% Banking services $2,867 .7% Miscellaneous $2,867 .7% Total all expenses $116,903 37.5% of sales revenue