6. ECONOMICS OF ONE UNIT $12 $8 $20 1 Subscr Zine Subscrip. Books/Shirts Zine Ads Blog Ads $10 $ 5 $ 15 1book/shirt $210 $40 $250 1 ad Variable Cost per Unit (shipping, packaging, commission) Total COGS (Direct Labor per Unit + Material Cost per unit) 1 ad Definition of One Unit $45 Selling Price per Unit Materials Per Unit $10 Direct Labor Per Unit $35 Gross Profit Per Unit Total Cost of Sales Per Unit (Total COGS + VC per Unit) (Total Variable Costs per Unit)

7. FIXED COSTS $68,000 $4,000 Marketing $5,000 Graphic Design $3,000 Web Design $6,000 Freelance Writers $50,000 Salaries Cost Category

8. BREAK EVEN ANALYSIS $71,080 $30,000 3,000 $10 Books/Shirts $210 $12 $35 Revenue $10,080 48 Zine Ads $7,000 200 Blog Ads $24,000 2,000 Zine Subscriptions Profit # Sold

9. START-UP INVESTMENT $40,600 $12,000 Magazine Printing (3 issues) $200 Web Hosting and Domain $21,000 6 Months of Salaries $1,000 Printer and Office Supplies $2,000 Mailing Lists for Direct Mail $2,500 Adobe Creative Suite $1,900 MAC Computer Cost Item