Scranton Brewing Company (SBC) will provide customers with freshly brewed beer (brewed on the premises) and high quality cuisine.

Product: The primary product of SBC will be beer, including pilsner, lager, amber and many seasonal brews. All beer will be brewed on the premises. In addition to high quality freshly brewed beer, SBC will offer entrees, salads, appetizers, and desserts that will make up the restaurant segment of the business. The restaurant will be open for lunch, dinner and Sunday brunch.

Financing Plan: The owners anticipated an initial investment of $2.1 million, which would be funded as follows:

SBA 504 loan $1,500,000

Owners' contributions 600,000

Total capital $2,100,000

Their projections for the company's annual operations were as follows

Model Variables Price per pint $3.00 Barrels of beer 1,050 Barrels converted to pints (X 248) 260,400 Product mix Beer 40% Product mix food 55% Product mix Other sales 5%