You are the owner of a small retail business and need to determine and share your revenue and cost assumptions. Instead of a spreadsheet with your revenue and costs figures, this requires you to think about and clearly articulate your financial assumptions. Be creative if you need to use tables or graphs to illustrate your ideas. Make sure you properly cite and reference the resources you have used to substantiate your assumptions. At this point, these should only be rough numbers -- they will be finalized in future iterations of your business plan. The questions you need to answer include but are not limited to the following:

1. What are the estimated costs of delivering your goods or services?
2. What are your sales projections for the first 12 months?
3. What information did you use to substantiate your sales and sales growth figures?
4. What are your start-up costs? Are your estimates aligned with industry averages?