FINANCIAL REQUIREMENTS FOR THE BUSINESS: A. Initial Start-Up Costs --- List of tools, equipment, utensils and o 8.8) B. Production/Operating Costs --- List of direct costs such as raw (refer to 8.9) and indirect costs such as utilities and rent (refer Handout 8.11) C. Calculate Total Start-Up Capital for the Business (A plus B whichis in 8.12) D. Estimated Sales --- Multiply the number of items to produce 8.13) L for 1 month operation (D minus C which is in Handout 8.14)