QUESTION-Create a two-column summary of proforma Income Statement

We assume that we can get at least 20 subscriptions per week for the Coffee subscription Business.

Fixed Costs for one month:

- Staff Wages ($8,333.33)

- Utilities ($375)

- Insurance ($600)

- Coffee Equipment ($15,000)

- Advertising ($900)

- Facility Rent ($1,640)

Sales Price per unit:

- Registration Fee ($500)

Variable Cost per unit:

- Exclusive Coffee Sets ($150)

Start-Up Costs:

Business Registration	$60
Business Domain (2 years)	$14.98
Insurance	$0
Food Handling License	$99.95
No Lease Terms	$0
Shopify per month	$29
3 Cameras (Canon EOS Rebel T7) each cost:	$479.00
Memory Cards (3) each cost:	$22.18
3 Tripods each cost:	$34.56
Lighting Kit (photography)	$349.99
Backdrops (2) each cost:	$30.99
Studio	$0
5 Laptops (MacBook Pro MD101/A	$839.95
Marketing ads (Facebook Ads)	$0.97 per click
Coffee bags (100 pack)	$65
Coffee:
Blends :	$9.99/lb
Decaf, natural and expresso:	$10.99/lb
Flavoured Amaretto Almond and Butter Pecan:	$9.99/lb
Organic Expresso FTO:	$12.99/lb
Single Origin Colombian and Expresso FTO:	$10.99/lb
Single serve Colombian and House Blend:	$11.99/lb
Shipping Boxes, 11x6x6 inches (25 pack, 4 packs)	$33.99 each
Shipping poly mailers (100 pack) 14.5x19	$25.10
10x13 (100 pack)	$24.99
6x9 (100 pack)	$17.57
Shipping postal scales (3)	$38.40 each
Direct Thermal Label Printer (2)	$224.99 each
MFLabel Rolls (pack of 6 )	$95.94
Staff Wages (3 shipping and receiving)	$15/hr
Maintenance crew (2)	$16.50/hr
Lawyer (1)	$3,500 flat fee
Human Resources: Recruiter: $23.55/hr
Payroll:	$26.57
Accountants:
Bookkeeper:	$25/hr
Other Accounting work completed by CPA:	$150/hr