Joanna has a good, steady job with the Nestle' company, has been there for many years and has good experience gained in the cookies factory. She enjoys her job very much, but dreams about having her own business. Joanna wants to make and sell cookies and wishes to start a cookies store. She has a great recipe passed down from her great-grandmother she wants to use as a basic recipe, and she is convinced that he can create a very successful business. Joanna has enlisted you as her consultant and trusted financial advisor to help her succeed. Your focus should be on the accounting side: you should utilize your skills and knowledge you have learned in this class to help Joanna start and prosper in her new business. She does not have a lot of savings, and is not sure about how to start, what to do, and how to create a business plan. Your estimation is that Joanna needs a startup capital of $60,000, and you and Joanna are able to able to obtain a 5 years loan from a bank at 2% interest, with interest payable annually. Start by thinking of common fixed expenses and variable expenses for a small business that makes cookies. Use the numbers given below as a starting point for the month of March, the first month of business or choose your own starting numbers. Fixed Cost Cost per Cookie Cost per Per Month Basic recipe Delivery Basic Costs Cookie ingredients $ 0.50 Kitchen Staff Salaries $4,000 Utilities 600 Delivery package $ 2.00 Delivery vehicle 1.00 Special Equipment for cookies 12,000 Equipment Depreciation 200 Rent store and kitchen on the back 1,500 Miscellaneous 800 List any other cost you think it may be added to the list Additional Direct Material? Marketing cost? Accounting cost