The 2 budding entrepreneurs armed with grit and determination plus their never- say-die-can-do attitude, finally decided to pursue their life-long dream to be their own bosses. They decided to open an online store with a unique twist, a device which promised to let you focus in whatever you are doing. The cost of each device is comprised of the following:

Selling price of $1,000 and

variable (flexible) costs of $400.

Total fixed (capacity-related) costs for the business would be $90,000.