We plan to sell 25 meal plans at $200 per month with a 12-month contract, Variable costs are projected to be $3,500 per month, Fixed costs (the lease payment) are projected to be $1,500 per month. The initial investment is $30,000 Investment Year 0 Years 1 Revenues Variable Costs Fixed Costs Depreciation Pretax profit Tax shield 34% Net Profit Cash Flow -$30,000