Executive Summary

Company DescriptionQ~TeaPie is a pie shop that will be serving tea along with ice cream if some prefer to

have some with their pies. Located right next to the campus of PSU, students will have an option to go to a cafe late at night for either a late night snack or a place for studying. Being such a unique business, Q~TeaPie will have an advantage over other competitors because of unbeatable hours and a variety of options of tea and pie to choose from for a cheap cost.Management Plan

Q~TeaPie is a Limited Liability Corporation that will be run by owner Crystal Ekonomo. The owner will foresee all operations and two managers will help facilitate all actions and business. Q~TeaPie will also be centralized because of its small size. Full time employees include the two shift managers and the two bakers, along with those four, there will be two cashiers/baristas and one busser/dishwasher as part time employees. The bakers will come in to bake pies early in the morning, and as the day progresses, managers and baristas and bussers will come in at their designated times to provide top quality service to customers.Marketing Plan

Q~TeaPie’s target market will be an age group of around 18-28 years old with an income with around $10,000 to $20,000. The target market will consist of both genders and will show no bias toward any ethnicity. Q~TeaPie will be advertising its special tea from brazil and its pies made from local ingredients of sellers around oregon. Financial Plan

Four of the founding members families will each contribute $3,000 and all nine of the founding members will contribute $2,000 each. There will be a small loan taken out from Wells Fargo of $5,000. The expected initial cost of Q~TeaPie will come to a total of $35,841 and will have fixed monthly cost of $15,595.10.International Plan

Q~TeaPie will be importing our signature tea, Yerba Mate, from Brazil. We are expecting to import $200 worth of tea each month, this will increase with rise of demand or vise versa. Strategic Plan

Q~TeaPie’s short term goal will be to accomplish selling 416 pies and 2,325 cups of tea in the first year which will allow us to break even and begin to make profit by the end of the first year. Within the next five years, Q~TeaPie will increase profit by 10% per month as well as creating a steady base of network of customers from PSU.

Management Plan: Organizational Structure

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1. Mission Statement: Q-TeaPie’s efforts are to provide affordably priced pies and teas to the general Southwest Portland community, whilst providing an inviting atmosphere for college students.

2. Business Form:Q-TeaPie will operate as a Limited Liability Company (two managers responsible for employees), employees will act under autonomy leadership.

3. Position Description: (PERT Diagram located in appendix A)Workers: Baker, Tea barista, Cashier, manager, owner, busser, dishwasher

Tea Barista, Cashier: Brew tea and provide customers with the drinks and pies they ordered. The first duty of cashier is to greet the customers entering into organization. Handling all the cash transaction of an organization. Receive payment by cash, checks, credit card etc. Checking daily cash accounts. Guiding and solving complaints of customer. Providing training and assistance to new joined cashier .Maintaining monthly, weekly and daily report of transactions.

Manager(Shift Leader): Manages his or her shift partners. Assists owner in scheduling and relieves owner of lower level management tasks, and will be a key holder. Will also provide bussing, cashiering, and whatever else is necessary to maintain the bakery.

Busser/Dishwasher: The primary responsibility of a Busser is to reset tables in a speedy professional and effective manner as guests leave the restaurant. Bussers are also responsible for the cleaning of the entire restaurant and its perimeters, as well as supporting servers and service staff with refills and clearing tables. Other duties will be expected as need arises. Dishwashers will be responsible for cleaning dishes, kitchen, food preparation equipment, or utensils.

Baker/Server: A baker’s production duties include measuring and mixing ingredients into dough according to a recipe. Once the dough is formed, the baker will then roll and cut or otherwise shape the dough according to the specifications of the recipe. The final tasks in the production process involve baking the shaped dough and, if applicable, decorating the final product.

Owner: Responsibilities include maintaining inventory/merchandise/ingredients, creating weekly schedules, keeping store up to code and standards, be aware of employee training and keep training up to date, maximize sales, open/close store.

4. Organizational Chart:

See Organization Chart in appendix B. 5. Hours of Operation:

The hours of operation will be as follows: Weekdays, Sunday through Tuesday: 11am-8pm (Closed Wednesday), Weekends, Thursday through Saturday: 12pm-12am. Happy Hours for the business atmosphere will be two hours before closing, as we intend to entice customers, while also selling the entirety of our products.

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Human Resources 1. Wages:

Owner(Profit Base), Manager(Shift Leader) $15 per hour, Baker $12.50 per hour, Cashier, Dishwasher, Busser, Barista, $9.10 per hour. See wage chart in appendix C.

2. Location: The location for Q-TeaPie will be at 1907 SW 6th Ave, Portland, OR 97201, in the heart

of Portland State University campus. The location is convenient as we are near our target market in order to promote sales and increase our customer base. See layout in appendix D. 3. Insurance for full-time employees:

All full time employees (30 hours per week or more) will have the option to opt into Kaiser Permanente Insurance. The pricing of full insurance benefits will be $4,621 per individual employee. This amounts to a per year cost of $23,105 based on 5 full time employees for Q-TeaPie. The tax return based on the insurance offered would be approximately $11,552.

4. Work Environment:Q-TeaPie will abide by OSHA standards and Guidelines, offering sanitary facilities, where all employees will have their food handlers license. This business place will focus on a safe environment, with a zero tolerance for mistreatment and discrimination from employees as well as customers. We will also abide by the Equal Employment and Opportunity Act, as well as minimum wage requirement poster displayed for all employees to see.

5. Perks and Breaks:Employees who work a shift of 6 or more hours will be offered a 30 minute (unpaid break)as well as two 10 minute paid breaks. Employees will receive 50% off food and drinks, as well can take home any left over products at the end of the night (closing shift.)

6. Professional Growth/ Disciplinary Actions:All staff will be evaluated after a four month work period, starting directly after their date of hire. Evaluations will continue every six months after. An increase in wages will be determined based off of the employees performance. All employees will undergo evaluations specific to their job title. Employees who do not comply with rules and regulations will receive an initial verbal warning, a secondary written warning, thirdly a suspension or potential termination of employment.

Marketing Plan Target Market: 1. Overview: Q~TeaPie will market its efforts to a customer base that mainly consist of

students, faculty, and pedestrians of Portland that are in the university area. This

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customerbase is made up of young adults to middle aged people. Our prices are not the lowest, northe highest, but are not on outrageous price. Our expected customer will be on the lowerscale of middle class through upper-class.

2. Demographics:Age: Q~TeaPie will be targeting an age group of around 18-28, young adults. This agegroup is the age gap that attend PSU and the average age of a college student on a campus.Gender: We will target both genders equally. Though in the consensus there was a slightly larger number of males, both genders will be targeted. (Portland, 2010)Ethnicity: We will not be looking for one ethnic group over the other. It is shown that

themore diverse the ethnic groups were, the more income came in from others.

3. Economic Factors: Income: Q~TeaPie will be targeting students and people with an income of

around 10K to around 20K. Judging from the fact that most of the target market are students, income cannot be expected to be too high. (Norman, 2011) 4. Geographic Factors:

Accessibility: Q~TeaPie’s downtown location, within the university district, offerspedestrian friendly sidewalks and public transportation. “Traffic and pedestrianinfrastructure, and public transportation influence activity among young to older adults.”(Yvonne, 2006) With the MAX stop just up, or down, the block, anyone can get to andfrom Q~TeaPie. There is limited car parking, but there are about six street spots

alongsidethe building, and Portland State Parking Structure number one is across the street.Q~TeaPie is right off the Beaverton exit of I-405 and down one block for easy interstatetravel, although we do not expect much customers from the interstate.

5. Social Values: Q~TeaPie’s consumer base will be mainly off of the college students living on campus and commuters who come to the university. Pie is not mainly

healthy, (Stokols,2002) but Q~TeaPie also offers tea, which is a healthy and delightful drink. Therefore Q~TeaPie will not only rely off the pie eaters of Portland, but also the tea drinkers. Competitor Analysis:

Overview: Q~TeaPie will be competing with a number of other pie and tea houses in the area. However, Q~TeaPie will be easier to access because of the max line for commuters as well as providing affordable prices for college students in mind.

Back to Eden Bakery2217 Northeast Alberta StPortland, OR 97211

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http://www.backtoedenbakery.comOverview: Located on alberta, Back to Eden serves gluten-free pastries, ice cream, and also has a lunch menu.Strengths: In business since 2009. Strong following of patrons with good location.

Catering to a specific niche of clientele by offering foods that our gluten-free as well as keeping in mind milk and soy intolerances.

Weaknesses: Popular desserts sell out and pies are not made on a regular basis, complaints about quality and taste of desserts.

Baker & Spice6330 SW Capitol HighwayPortland, Oregon 97239http://www.bakerandspicebakery.com/Overview: Baker & Spice features seasonal bread and pastries.Strengths: In business since 1998, solid customer base, with good reviews. Private parking lot and free wi-fi.Weaknesses: Complaints of being over-priced, facility isn’t well maintained, oddlayout.

Rimsky-Korsakoffee House707 SE 12th AvePortland, OR 97214https://www.facebook.com/rimskykorsakoffee.houseOverview: One of the city’s oldest coffee houses. Rimsky’s has an eclectic atmosphere and draws patrons in because of its eccentric décor. It specializes in desserts, coffee, and teas.Strengths: Affordable prices, as well as décor. The house has “secrets” like rotating and lowering/raising tables that patrons learn about eventually. It’s a fun atmosphere and certainly eccentric.Weaknesses: Lack of advertising, no official website. Most patrons happen upon it by word of mouth, open only from 7pm-12am every day. Does not accept debit or credit, only cash as payment.

Pied Cow Coffee House3244 SE Belmont StPortland, OR 97214https://www.facebook.com/pages/The-Pied-Cow-Coffeehouse/222259981149915Overview: Pied Cow is located in an older Victorian house and serves pastries, desserts, coffee, tea and other light refreshments.Strengths: Good location, attentive staff, pleasant and eccentric atmosphere. Good selection of desserts. Outdoor heated seating option.

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Weaknesses: More expensive prices. Limited indoor seating.

Townshend’s Tea Company2223 NE Alberta St.Portland, OR 97201http://www.townshendstea.com/index.htmlOverview: Located in NE Portland this tea shop is known as a casual college-campus style offering a wide range of loose leaf teas.Strengths: Discounts on tea when you buy in bulk. Open until 10pm (flexible hours). Multiple locationsWeaknesses: Inside atmosphere not “welcoming” as well as some of the staff

members. Pacific Pie1520 SE 7th Ave.Portland, OR 97214http://www.pacificpie.com/Overview: Owned by a married couple, Pacific Pie is the producer of homemade pies and also serves several other food options for breakfast, lunch, dinner, and everything in between. Strengths: Great reviews/featured on The Food Network, Cooking Channel and in The Los Angeles Times. Serves a wide variety of foods (not just pies).Weaknesses: Complaints of “dry” dough’s/pies not being as flavorful as they should be, food problems/sickness, frozen ingredients rather than fresh

Product/Service Characteristics and Pricing: 1. Product Mix: Q~Tea Pie will primarily serve pie and tea. We will have selections of

“classic pies” and “gourmet pies” in addition to a few vegan and gluten free pies as well. The pies will vary seasonally. There is the option of having the pie with a scoop of vanilla ice cream (“a la mode”) for an extra $1.50 as well. We will mainly serve a variety of loose leaf teas to be consumed in the restaurant, including Yerba Mate. For those who wish to drink tea to go, we will have a selection of Yogi brand tea bags. We will also serve regular and decaf drip coffee.

2. Product Differentiation: Q~Tea Pie will use all organic and local ingredients to make our pies. Being based in the Pacific NW makes it much easier to buy locally grown and produced products such as produce, dairy, flour, and sugar. We will also have a few gluten free and vegan options, as those dietary lifestyles are extremely prominent in the Portland area and we want to cater to as large of a target market as possible. We will buy our loose leaf tea from FoxFire Teas here in Portland, except for our

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special Yerba Mate tea, which we will import from Brazil. In addition we will have a selection of Yogi brand tea bags as a “to-go” option. We will also offer a small variety of regular and decaf drip coffee for those of our customers that prefer coffee to tea. With our combination of organic, local ingredients and tasteful tea and coffee selections we will appeal to our target Portland market and stand above our competition. 3. Seasonality: Q~Tea Pie will vary the pies sold during the year based on what produce is in season. For example: peach and blueberry during the summer months, apple and pumpkin in the fall and soft pear will be served during the winter months. 4. Pricing: Q~Tea Pie will use a penetration pricing model for the first year of business

with the intention of building a substantial customer following in the face of our competitors in the area. The prices will not be too significantly lower,

however, so that when we eventually raise the prices to normal rates it should not turn anyone away. The pies will be priced in such a way that it is more economical for the customer to buy an entire pie than to purchase individual slices, therefore we will profit more from individual slice sales. Happy Hour will be the two hours before closing each day, in hopes to bring in customers during slower business hours and to sell all fresh pies the day they were made. The Happy Hour special will be: buy one slice of pie, get another free and 20% off whole pies. Our price range is as follows:

Price Ranges:Pies: Slice: $3.50 - 5.50 Whole: $20 - 30 Gluten free/Vegan pies slightly more expensive Tea& Coffee:Tea: $1.50 - 4.50 depending on size and variety(Yerba Mate will be slightly more expensive than regular loose leaf options)Coffee: $1.50 - 3.50 depending on sizeSample Menu: See appendix E

Promotional Plan: 1. Overview: Q-TeaPie will use a wide promotional mix in order to entice individuals, and create long term relationship with future customers. We will incorporate standard styles of promotion such as business cards, flyers, website communication, a Facebook account as well as offered punch cards to customers. Our contact information, address and hours will be listed on all printed material. Along with these methods, we will also use face to face interaction as a key advertising point on Portland State Universities campus. We will have an employee who walks campus, handing out flyers,

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coupon and lists of specials the business will be offering. 2. Business Cards: Business cards will be printed through Kinko’s, these will be ordered in bulk and housed at the front counter for customers to take is desired. These business

cards will hold our business name, logo, address, hours and contact information. 3. Flyers: Flyers will also be printed through Kinko’s in bulk. These flyers will be handed

out by our employees who engage in Face-to-Face advertising, as they will list all contact information, along with potential coupons, and or specials. These flyers will also be posted among bulletin boards at the Portland State campus (as we have asked permission through administration.) These flyers will be posted in housing and other classroom type buildings. 4. Website Communication: Our website will be designed by hiring a Portland State

University web design student, as we are focusing on engaging with student to build relationships for future business. This website will house all of our business information, along with testimonials to our customer service and products. This website will also display images of the interior to our shop, and will offer resources for customers to engage with our business. 5. Facebook Account: The Facebook account will be set up by the owner of the business, as this is a free service to customers. The Facebook account will post weekly updates on specials and goods that we are selling. It will also offer customers an opportunity to share our business with their friends. 6. Punch Cards: Punch cards will be printed at Kinko’s and offers a customer the

opportunity to receive a free slice of pie/ cup of tie once they have purchased 12 products and receive a punch/stamp. 7. Face-to-Face: Face-to-Face marketing is going to be one of the strongest units for

communication with our target market. As we are located in the heart of Portland State University, we must focus our aims on attracting all types of students to our business. One of the ways to make a business known is to tell someone about it. This is what we intend to do. An employee will walk the campus, talking to student about our new business, along with handing out coupons/ flyers in order to attract new customers.

8. Budget: Budget is subject to change as the amount of advertising products increases, and may also change on the number of items necessary goes up or down.

Marketing Mix Cost ($)Business Cards (1000) $65

Flyers (1000) $50

Website Communication $11 (per hour)

Facebook Account No Cost

Punch Cards $50

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Face-to-Face Flyer Cost + Employee (per hour wage)

Financial Plan Feasibility

Overview: Through our extensive research of target market, competitor analysis, and industry analysis we feel Q~TeaPie will be a profitable business venture. Q~TeaPie will have an initial start-up cost of $35,841 for standard equipment and startup equipment such as pie ingredients and furniture we will be in a good position to start making money fairly quickly. With fixed monthly costs of $15,595.10(Subject to change) and a variable cost of slice of pie is $3.50-$5.50 and a variable cost of whole pie at $20-$30.We will be seeing a profit at 416 pies and 2,325 cups of tea units sold, which puts a profit in our third month in business. We will obtain funding through various sources.Financial Sources: Family contributions: Juyoung, Zach, Taylor and Steve’s families will be donating $3,000 worth of money to help us start up our business.Bank Contributions: We will be taking out a small loan of $5000 from US Bankand will be contributing $417 a month to pay off this loan in the future.Individual contributions: Each member of Q~TeaPie will be contributing $2,000from their own pocket to help start up Q~TeaPie with a total of $18,000.

Projection of anticipated costsInitial Cost: Q-TeaPie’s start-up costs will be $35,841. Funds will be distributed between down payment for the facility, initial bakery equipment, furniture, and promotional advertising. The lease of the facility will be $2,537 per month. Quality bakery equipment allotted at $29,897.04. Furniture for the dining area will consist of furniture purchased from IKEA to keep costs low and will total $3,406.96. Q-TeaPie will also spend $885 to bring awareness to the Portland metro area of our business before we open. These promotional items will include: business cards, flyers, website, Facebook account, and face-to-face promotion. Additionally, when the business is open we will distribute punch cards to keep customer loyalty.Dining Area: couches and chairs and tables-Q~TeaPie will create the comfortable atmosphere for customers to stay and enjoy the time with having the pie and tea. The dining area will have tables, chairs and couch.-We anticipate the cost of dining area will be near $4,036.96. The cash wrap and frontdesk (counter) will be consisted with one cash register.-Our back stock will include cups, spoons, forks, knives, ice scoop, whisk, and spatula.Product-Q~TeaPie will import Yerba Mate tea from Brazil. The cost of the Yerba Mate will be

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$200 worth of it per month and the general tea will cost $37.00 per bag (16 oz). We will order 29 bags of normal tea (purchased in state) which will total to $1,073.-The pie will be made by more than five ingredients which include flour, fruit, sugar, butter, and cream. The total cost for ordering all will be approximately $2371.23.-Q~TeaPie will order 15lb of coffee totaling $50.04 and six gallons of ice cream with the total cost of $33.96.

Projected monthly expenses

Fixed Monthly Cost: Q~TeaPie will have a fixed monthly cost of approximately $15,382 per month however this may fluctuate depending on how many pies and teas will be sold. Throughout our peak months we plan to generate 25% more sales in regards to income.

Building Lease: The building lease will be approximately $2,537 per month and utilities totaling up to $800 per month. Combined, this is $3,337 total per month. The building costs $21 per sqft and there are approximately 1,450 sqft. Wages and Benefits: Managers/Shift leaders will be making $15 per hour and will be making approximately $4,800 per month. Bakers will be making $12.20 per hour and will be making approximately $4,000 per month. All other employees (cashier, tea barista, busser, dishwasher) will be considered part-time and will be making minimum wage ($9.10 per hour) and will be making approximately $2,730 per month.All full time employees (30 hours per week or more) will have the option to opt into Kaiser Permanente Insurance. The pricing of full insurance benefits will be $4,621 per individual employee. This amounts to a per year cost of $23,105 based on 5 full time employees for Q-TeaPie.Loan Payment: Q~TeaPie will be contributing $417 per month to go into the loans to have our loan paid off within the first year of start-up.Advertising/Promotions: Q~TeaPie will also be contributing $885 to advertising and promotions such as running web advertisements and business cards.Variable Cost: Variable cost will vary with sales See Appendix C for details.We are looking at around a variable cost of $4.40 for pie and $.42 for tea.

Sales projections for first year of operationSeasonality(Winter and Summer are peak seasons)Estimate: Average $7.50/customer (slice of pie + cup of tea or coffee) at 10 customers/

hourWeekdays: 20 pies/day, 100 cups of tea/dayWeekends: 25 pies/day, 150 cups of tea/day

-480 pies/month-2,900 cups of tea/month

Those numbers are based on projections for normal months of the year. During peak season of September-January we anticipate a 25% increase in sales.

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Break even projectionQ~TeaPie will break even at 469 units of pie and 2,600 cups of tea.The average cost to produce one whole pie is $4.40. There are six Slices per pie and an average price of $4.50/slice which is $27/pie.The average cost to produce one 16 oz cup of tea is $0.42. The average price for a 16 oz cup of tea is $3.00.The average cost to produce one 3 oz scoop of ice cream would be $0.13. The average price for 1 scoop of ice cream is $1.00The average cost to produce one 16 oz cup of coffee is $0.20. The average cost for a 16 oz cup of coffee is $2.25.

International Plan

Country Analysis and Research: Q~Tea Pie will import Tea from Brazil. Brazil carries a variety of different goods and raw products at slightly inflated prices compared to the United States. Brazil is strict about trade, but is lenient on the distribution of raw products such as lumber, fruits, beef, soy, and other natural elements such as tea.

General and Cultural InformationBrazil covers nearly half of South America and is the largest nation on the continent. It borders every nation on the continent other than Chile. Brazil’s government operates as a federal republic, which is a federation of “states” with a republican form of government. Brazil is the only Latin American nation that has its language and culture based in Portugal. The Brazilian economy is the world's seventh largest, and maintains the position of the seventh largest purchasing power among the nations. Brazil also has one of the world’s fastest growing major economies with its economic reforms giving the country new international recognition and influence. (Rousseff, 2005) With expanding presence with international, financial, and commodities markets and is one of a group of four emerging economies called the BRIC countries. Brazil has become the fourth largest car market in the world. Corruption in Brazil is significantly higher than in other nations. With 69.9% of the countries firms identifying the issue as a major constraint in successfully penetrating the global market. Local government corruption can be found among individual states (as in many other countries.) The core culture of Brazil is derived from Portuguese culture, because of its strong colonial ties with the Portuguese empire. Current Economic Conditions

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In reference to 2013 the most emerging economies has slowed in growth, yet Brazil grew at a healthy rate of 1.8% in the second quarter compared to the first. Brazil is well placed to withstand currency turmoil as their international reserves stand at $375 billion and foreign direct investments remains strong. Despite a weaker economy at 5.8%, this is above the central banks target of 4.5%, even though the government has tried to keep prices down by subsidizing electricity and public transport Brazil's state controlled oil firm, to hold down the price of Petrol. Brazil’s fluctuation economic status benefits from trade with international countries such as the United States. Hence, Brazil is an ideal location to import our high quality tea from.

Exchange Rate and Strategy (Conversion Rate: 1 Brazilian Real = $.42)Brazil uses the Brazilian real as their form of trade currency, the Brazilian Central Bank sets the conversion rate in regard to monetary value for international exchange. The Brazilian real is worth over twice the value of the US dollar which will be one of the largest challenges to Q-TeaPie’s business. One of the reasons we have picked Brazil to import from is due to their in depth tea trading with the states, and knowledge on their imported products. As it is known fact that inflation rates are significantly higher in Brazil than here in the US, we are helping to boost the economy, as well as increase trade between countries. We believe that it is worth the cost of importing a name brand tea for an inflated rate, as it will allow us to charge more for our products, as it is occasionally necessary to spend more in term of goods. We also have accounted for fluctuation in either direction, preparing to pay more for our tea, or if we are fortunate less.

Annual Purchase ProjectionsQ-TeaPie is preparing to purchase $200 in tea (including shipping costs) on a monthly

basis.Our monthly purchases will include a variety our teas which can be found on Appendix C under our menu. Our spending is projected to increase in the Fall and Winter, as these times (through research) have proven to be a more ideal time for the

consumption of tea. The purchasing amount for the Fall and Winter, September through January, will increase to $250 in order to accommodate increased sales our tea. With an increase of sales by 25% we will increase our international spending as needed.

Strategic Plan:

Short Term Goals (1st year):1. Collect $2,000 from each business contributor in order to open on set start date.2. Qualify and receive $5,000 loan from Wells Fargo with an interest rate of 6%.3. Sign rental agreement for the facility at 1907 SW 6th Ave, Portland, OR.4. Record a detailed sales list for each month to create a sales projection for future

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use.5. Accomplish selling 416 pies and 2,325 cups of tea in the first year.6. Achieve break even point after 10th month of sales.

Intermediate Goals (2nd-5th years):1. Increase sales by a minimum of 10% per month compared to first year of

operation.2. Establish customer base among the Portland State University community.3. Create customer appreciation sales, which includes a customer recognition

system.4. Increase Brazilian imports by 8% for a larger selection of inventory. 5. Increase/condense number of employees based on performance of first year.6. Expand product range to include a wider variety of teas and baked good.7. Increase our advertising efforts for the general Portland community.

Long Term Goals (6th years +): 1. Expand Q~Tea pie, adding a second location on the East side of Portland. 2. Establish a delivery system, which will entail purchasing a delivery vehicle and hiring additional staff.3. Establish a catering service which brings home baked goods to events such as weddings, birthday parties, etc.4. Hold live gigs with local aspiring artist for art shows, music performances, etc.

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The Pert Diagram is used to display how our day to day operations will occur. The functions of our each employees daily duties are included. To start we begin with the baker who initially bakes the cakes prior to opening for business, ending with the closing duties for each employee.

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Appendix C: Wage Chart

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Position Payroll Type Amount

Owner Profit Based -

Assistant manager (Shift Lead)

Hourly $15.00

Baker Hourly $12.50

Baker Hourly $12.50

Cashier/Tea Barista Hourly $9.10

Cashier/Tea Barista Hourly $9.10

Busser/Dishwasher Hourly $9.10

Appendix D: Facility Layout (Store, headquarters, office, etc)Address: 1907

SW 6th Ave Portland, OR 97201-5205Cost: $21 per sqft x

1,450sqft = $30,450 per year =

$2,537.50 per month

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Appendix E:

Winter MenuClassic PiesSlice: $3.50Whole: $20

Sweet Pear  - Seasonal!Chocolate Mousse

Key LimePeanut Butter DreamStrawberry Rhubarb

Double Pecan

*A la mode: add $1.50Gourmet Pies

Slice: $4.50Whole: $25

Chocolate PB Pretzel SwirlBananas Foster

Coconut Caramel DrizzleRaspberry Cream

Cranberry Walnut Supreme

*Vegan and Gluten Free*Slice: $5.50Whole: $30

Chocolate Mousse

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Strawberry RhubarbToasted Coconut

Loose Leaf Tea & CoffeeHot or Iced

Small (12oz, hot only): $1.50Medium (16oz): $2.25Large (20oz): $3.00

Huge (24oz, iced only): $3.75

Yerba MateHot or Iced

Small (12oz, hot only): $2.25Medium (16oz): $3.00Large (20oz): $3.75

Huge (24oz, iced only): $4.50

To GoHot

Any size $2.50/tea bag

Iced16oz: $2.5020oz: $2.7524oz: $3.00

Loose Leaf Selection

Black:English Breakfast

Earl GreyVanilla Black

Mt. Hood Sunrise

Green:

BanchaMoroccan Mint

GenmaichaGreen Jasmine

Herbal:Herbal Chai

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Appendix F: Initial Cost

Item Qty Unit Price Total Price

Lease x $2,537.50 $2,537.50

Walk-In FreezerRefrigeratorDisplay FridgeDisplay CaseOvenSink (Dishwash)DishwasherMixer

11112111

$4,900$3,500$3,500$2,500$2,500$400$3,500$3,000

$4,900$3,500$3,500$2,500$5,000$400$3,500$3,000

Cash RegisterRegister Tape

150

$203$1.50

$203$75

ChairsCouchLong tableSquare table

16344

$44$499$429$29.99

$704$1,497$1,716$119.96

12 oz cups16 oz cups20 oz cups24 oz (clear) cups

1000100010001000

$117 (1000 cups)$136 (1000 cups)$175.95 (1000 cups)$170.80 (1000 cups)

$117$136$175.95$170.80

PlatesPie Pans (Disposable)Ceramic CupsTea potsRamekins

1802251804080

$16.88 (36 per case)$10.95 (15 per case)$43.80 (36 per case)$4.95$1.86 (36 per case)

$84.40 (5 cases)$54.75 (5 cases)$219 (5 cases)$198$148.80

SpoonsForksKnifeIce scoopSpatulaWhiskKnifeBig Spoons

4 (three piece sets)5 (ten piece sets)4 (three piece sets)44443

$5.99$18.75$10.40$4.99$3.99$4.99$14.99$17.99

$23.96

$19.96$15.96$19.96$59.96$53.97

Monthly Costs:

Ice CreamCoffee

6 gallons15 lb

$16.98/3gal$16.68/5gal

$33.96$50.04

19

Tea 29 tins $37.00/16oz $1,073

Pie Ingredients:■ Flour■ Sugar■ Butter■ Cream■ Fruit■ Other

200 lb210 lb105 lb26 gallons420 lbVarious

$160$88$236.25$403.52$966$517.46

$2,371.23

Signature Tea $200

APPENDIX G: Fixed Cost Chart:

Fixed CostsItem Quantity Unit Price Total PriceBuilding and LeaseRent and utilities 1 2,537.00$ 2,537.00$

2,537.00$ Wages and BenefitsPart time Busser/Cashier 3 910.00$ 2,730.00$ Full time Baker 2 2,000.00$ 4,000.00$ Full Time Manager 2 2,400.00$ 4,800.00$ Insurance 5 385.00$ 1,925.00$

13,455.00$ Loan PaymentLoan and Interest 1 430.00$ 430.00$

430.00$ Advertising and PromotionsBusiness Cards 1 65.00$ 65.00$ Flyers 1 50.00$ 50.00$ Punch Cards 1 50.00$ 50.00$ Website 1 720.00$ 720.00$

885.00$ Total fixed costs 17,307.00$

20

APPENDIX H: SalesProjection Table:

21

22

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Units

/Mon

th (P

ie)

325

340

355

370

395

410

425

440

450

460

470

480

Price

per U

nit (

Pie)

27.00

$

27

.00$

27.00

$

27

.00$

27.00

$

27

.00$

27.00

$

27

.00$

27.00

$

27

.00$

27.00

$

27

.00$

Var.

Cost

per U

nit (

Pie)

4.40

$

4.40

$

4.40

$

4.40

$

4.40

$

4.40

$

4.40

$

4.40

$

4.40

$

4.40

$

4.40

$

4.40

$

Units

/Mon

th (T

ea)

1260

1400

1540

1680

1820

1960

2100

2240

2450

2600

2750

2900

Price

per U

nit (

Tea)

3.00

$

3.00

$

3.00

$

3.00

$

3.00

$

3.00

$

3.00

$

3.00

$

3.00

$

3.00

$

3.00

$

3.00

$

Var.

Cost

per U

nit (

Tea)

0.42

$

0.42

$

0.42

$

0.42

$

0.42

$

0.42

$

0.42

$

0.42

$

0.42

$

0.42

$

0.42

$

0.42

$

Fixed

Cost

17,30

7.00

$ 17

,307.0

0$

17,30

7.00

$ 17

,307.0

0$

17,30

7.00

$ 17

,307.0

0$

17,30

7.00

$ 17

,307.0

0$

17,30

7.00

$ 17

,307.0

0$

17,30

7.00

$ 17

,307.0

0$

Tota

l Var

. Cos

t1,9

15.00

$

2,084

.00$

2,2

08.80

$

2,333

.60$

2,5

02.40

$

2,627

.20$

2,7

52.00

$

2,876

.80$

3,0

09.00

$

3,116

.00$

3,2

23.00

$

3,330

.00$

To

tal C

ost

19,22

2.00

$ 19

,391.0

0$

19,51

5.80

$ 19

,640.6

0$

19,80

9.40

$ 19

,934.2

0$

20,05

9.00

$ 20

,183.8

0$

20,31

6.00

$ 20

,423.0

0$

20,53

0.00

$ 20

,637.0

0$

Est.

Mon

thly

Rev

12,55

5.00

$ 13

,380.0

0$

14,20

5.00

$ 15

,030.0

0$

16,12

5.00

$ 16

,950.0

0$

17,77

5.00

$ 18

,600.0

0$

19,50

0.00

$ 20

,220.0

0$

20,94

0.00

$ 21

,660.0

0$

Gros

s Pro

fit(6

,667.0

0)$

(6,01

1.00)

$ (5

,310.8

0)$

(4,61

0.60)

$ (3

,684.4

0)$

(2,98

4.20)

$ (2

,284.0

0)$

(1,58

3.80)

$ (8

16.00

)$

(2

03.00

)$

41

0.00

$

1,0

23.00

$

APPENDIX I: Break Even Projection:

1260 1400 1540 1680 1820 1960 2100 2240 2450 2600 2750 2900 $-

$5,000.00

$10,000.00

$15,000.00

$20,000.00

$25,000.00

Fixed Cost; $17,307.00

Total Cost; $20,637.00

Est. Monthly Rev; $21,660.00

Break Even Projection

Units sold (monthly)

Sale

s (m

onth

ly)

23