Unit Storage Costs $/cake $/month Rent Utilities Ingredients $/month $/cake Selling Price $/cake Direct Labor $/cake Salaried Labor $/year 2016-Q1 2016-02 2016-Q3 2016-04 2017-01 0.75 0.75 2436 2472.54 2509.63 2547.27 0.75 0.75 1073 1092 1304 1264 4.9 5.05 5.2 70 75 75 23.21 23.21 265000 0.75 2400 1236 4.62 70 4.76 70 23.21 23.21 265000 265000 265000 23.21 265000

Fig: 1