1. Vermont Chi Zen Garden Let us bring a peace of the Green Mountains to You

5. Economics of One Unit Definition of One Unit One Zen Garden Selling Price Per Unit $34.95 Direct Labor $2.00 Materials $20.63 Total COGS Per Unit $22.63 Other Variable Costs $1.30 Total Variable Costs $23.93 Gross Profit Per Unit $11.42

6. Cost of Materials/Direct Labor Definition of One Unit $.40 Information Card $7.00 Wooden Box $2.00 Rakes $1.30 Packaging $0.23 Sand Direct Labor (wage per hour) Direct Labor cost per unit $ $8.06 $2.00 Material Description Cost (per unit) Bowl $9.00 Pagodas/Huts $2.00 Total Materials/Direct Labor $23.93

7. Competition Competitor Price Location Target $14.98 U.S. Office Playground $6.95-$15.99 U.S. Justforeveryone.com $7.95 U.S. Barnes & Noble $6.95 U.S. Embracethepositive.com $19.99 New York, U.S. Mudmom.com $35.00 Oregon, U.S.

11. Average Monthly Fixed Costs Type of Fixed Cost Monthly Cost Utilities $0.00 Advertising including postage $0.00 Total Fixed Cost $0.00

12. Monthly Sales Projections Total = 47 Month Units Sold January 4 February 3 March 5 April 7 May 8 June 3 July 0 August 0 September 2 October 3 November 5 December 7

13. Projected Yearly Income Statement Selling Price Per Unit $34.95 # of Units Sold 47 Total Sales $1642.65 Less Variable Costs Total COGS (COGS per unit * B) $1063.61 Other Variable Costs (Other variable costs per unit * B $61.10 Total Variable Costs ( D+E) $1124.71 Gross Profit (C-F) $517.94 Less Fixed Costs USAIIRD (Yearly) $0 Other Costs/Unforeseen $0 Total Fixed Costs $0 Net Profit (I-J) $517.94

14. Start-Up Investment Entrepreneurial hours needed for start-up (A) Wage Paid (B) Total start-up time investment (A*B) 20 $8.06 $161.20 Item Where I will buy this? Cost of Item Postcards for mailing and postage (500) Staples, United States Post Office $100.00 Packaging Supplies ULINE, Any Grocery Store $ 29.53 Start up inventory for Zen Gardens and Boxes Pizzazz, Vermont Wooden Box, Small Planet Communications $ 432.00 Total $ 722.73 CASH RESERVE covering 3 months of fixed costs $ 1147.70 Estimated TOTAL START-UP INVESTMENT $1870.43

15. Financing Strategy for Total Start-Up Investment This grant was given to us for our outstanding presentation of the original business plan for this business by our program instructor. There were many different entrepreneurial presentations and ten out of the fifteen were rewarded grants. Source Amount Grant from Consortium for Entrepreneurial Education $2000.00

16. Return on Investment Return on Investment (ROI) Yearly Net Profit / Start-Up Investment X 100 26% For every $1 dollar invested, our business earned: $2.60

17. Return on Sales Return on Sales (ROS) Yearly Net Profit / Total Sales X 100 31.53% For every $1 dollar of sales, our business earned: $0.31

18. Financial Ratio Analysis Start Up Investment Doubling Monthly Break-Even Units Monthly Fixed Cost/Gross Profit Per Unit 24 Zen Garden Kits Years for my start-up investment to double in value (Start-Up Investment / Net Profit) X2 31% of a year or approximately 4 months

21. Vermont Chi Why? Change in: People Demographic focus Economy Marketing strategies Green responsibility

22. Revised Project: Vermont Chi What? After being reviewed by current students within the entrepreneurship program, it was agreed upon that this product would be better marketed as a “ Vermont made” product.

35. “ Bringing the peace of the green mountains to you” Zen Gardens created from indigenous Vermont resources and Vermont Entrepreneurs VERMONT CHI