24 Sample Company Sample Company LLC I Business Plan The Company's personnel forecast is outlined below. Personnel wages indicate the average salary per position, and personnel costs are total wages for each job. Table 10 Personnel forecast 2021 2022 2023 2024 2025 2026 Year-end personnel count Owner Barista (morning) Barista (evening) Total personnel ($ per month) Owner Barista (morning) Barista (evening) Personnel costs Owner Barista (morning) Barista (evening) Total costs The Company intends to deploy its funding to maximize growth and profitability. In the Profit and Loss table below, gross margin equals revenue minus direct costs. The "bottom line" or profit (as measured before and after interest, taxes, depreciation, and amortization) equals gross margin minus operating expenses. Figure 12 Annual revenue
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