Sample Moose Mountain Cafe Business Plan Page 10
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28Moose Mountain Cafe
Gross Margins
What are the direct costs for producing your products and services and what margins will you achieve?
Products
Dollars
Percent
-Type of Units
Food/Beverage
-Average Price per Unit
$
1.00
100.00%
-Average Material Costs per Unit
0.40
-Average Labor Costs per Unit
-
-Total Product Costs per Unit
$
0.40
40.00%
-Gross Margin per Unit
$
0.60
60.00%
-Year Two Price per Unit
$
1.00
-Year Two Total Costs per Unit
$
0.40
-Year Three Price per Unit
$
1.00
-Year Three Total Costs per Unit
$
0.40
Product / Service 2
Dollars
Percent
-Type of Units
Services
-Average Price per Unit
$
-
100.00%
-Average Material Costs per Unit
-
-Average Labor Costs per Unit
-
-Total Product Costs per Unit
$
-
0.00%
-Gross Margin per Unit
$
-
0.00%
-Year Two Price per Unit
$
-
-Year Two Total Costs per Unit
$
-
-Year Three Price per Unit
$
-
-Year Three Total Costs per Unit
$
-
Product / Service 3
Dollars
Percent
-Type of Units
Hours
-Average Price per Unit
$
-
100.00%
-Average Material Costs per Unit
-
-Average Labor Costs per Unit
-
-Total Product Costs per Unit
$
-
0.00%
-Gross Margin per Unit
$
-
0.00%
-Year Two Price per Unit
$
-
-Year Two Total Costs per Unit
$
-
-Year Three Price per Unit
$
-
-Year Three Total Costs per Unit
$
-
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