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13. One Glass of Lemonade

1

Time to get thirsty!

With an understanding of the unit sale and estimates for average sale price and cost of goods, it is finally time to start creating a financial plan for our lemonade business.

The unit sale is one glass of lemonade.

The average sale is one glass with an estimated average price of $1.00.

The cost of goods include:

  • 1 empty cup—$0.10
  • 1 lemon, juiced—$0.25
  • 1 tablespoon of sugar—$0.15
  • 1 cup of water—too small to measure
  • Labor for juicing, mixing, and serving—$0.10

The total cost of goods is estimated to be $0.60.

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