Professional Documents
Culture Documents
Ranch
Bakery
Erin
Miller
Professor
Merlino
ABM
490
5
June
2013
TABLE
OF
CONTENTS
DESCRIPTION
OF
PRODUCTS
AND
SERVICES
..............................................................................................................
3
TECHNOLOGY
CONSIDERATIONS
AND
EQUIPMENT
................................................................................................
4
PRODUCT/SERVICE
MARKETPLACE
................................................................................................................................
5
PROMOTIONAL
ACTIVITIES
.................................................................................................................................................
8
ORGANIZATION
AND
STAFFING
......................................................................................................................................
11
SAMPLE
PRODUCT
.................................................................................................................................................................
14
SCHEDULE
..................................................................................................................................................................................
15
EXECUTIVE
SUMMARY
.........................................................................................................................................................
16
FINANCIAL
PROJECTIONS
..................................................................................................................................................
17
CONCLUSION
............................................................................................................................................................................
22
WORKS
CITED
..........................................................................................................................................................................
23
Pacific Ranch Bed & Breakfast, located in Arch Cape, Oregon, boasts an on-site
bakery, which is open from 8am-6pm. The menu includes several types of seasonal pies, puddings, cakes, breads, quiche, and even ciders. All products are seasonal and made from organic crops grown on the ranch, therefore, they will only be offered when their ingredients are at their freshest. The bakery is open from June-December in order to allow the produce to be in its best shape, before being baked into a treat for our customers. Its worth the wait; with ingredients this fresh, you can really tell the difference! In our summer months (June-August), Pacific Ranch harvests fresh apricots,
cherries, figs, cherries, strawberries, boysenberries, blueberries, and raspberries. In the fall (September-December), we harvest fresh apples, pears, pumpkins, persimmons, kiwi, zucchini, sage, and plums. We also grow fresh carrots, tomatoes, basil, rosemary, artichokes, and arugula in both seasons. These are the primary ingredients of our many fresh baked goods!
Menu:
Summer:
Pies-
Apricot,
Strawberry,
Cherry,
Boysenberry/Raspberry,
Blueberry
Bread-
Basil
Tomato,
Rosemary
Olive
Oil
Turnovers-
Raspberry,
Blueberry,
Boysenberry,
Apricot,
Cherry
Artichoke
Arugula
Quiche
Fig
Pudding
Carrot
Cake
Fall:
Pies-
Apple,
Pear,
Pumpkin
Bread-
Kiwi,
Zucchini,
Pumpkin
Sage,
Basil
Tomato,
Rosemary
Olive
Oil
Cider-
Apple,
Spiced
Pumpkin,
Cinnamon
Plum,
Pear
Artichoke
Arugula
Quiche
Persimmon
Pudding
Carrot
Cake
PRODUCT/SERVICE
MARKETPLACE
The
market
for
baked
goods
worldwide
is
growing
and
expected
to
hit
over
$300
billion
by
2015.
A
niche
within
this
market,
organic
and
locally
grown
baked
goods
are
gaining
more
and
more
popularity
in
North
America.
Pacific
Ranch
bakery
focuses
on
these
two
selling
points.
The
bakery
offers
a
more
nutritious,
flavorful
product
that
consumers
will
always
feel
safe
eating.
We
currently
sell
our
bread,
and
pastries
only
at
the
bakery
and
in
local
farmers
markets,
but
an
opportunity
for
us
would
be
to
sell
the
product
in
local
grocery
stores.
A
weakness
that
in
doing
this
we
would
need
to
address
is
the
perishability
of
our
product
since
we
do
not
use
preservatives.
Also,
if
it
were
in
a
grocery
store,
we
would
need
to
grow
more
crops
to
supply
more
produce
and
we
would
need
to
hire
more
people
to
bake
the
goods
(Report
Linker,
2013).
We
have,
however,
begun
to
expand
the
market
for
our
homemade
cider,
and
will
use
this
product
to
gain
brand
awareness
in
the
mean
time.
Our
promotional
plan
for
the
cider
includes
samples
at
the
bakery
and
coupons
in
the
local
paper
for
a
free
gallon
when
another
is
purchased.
Pacific
Ranch
Bread
&
Breakfast
also
sends
our
guests
home
with
a
gallon
of
cider
to
share
with
their
friends
and
family.
We
hope
in
doing
this,
our
name
will
spread
by
word
of
mouth.
Although
the
bed
&
breakfasts
customers
are
beneficial
to
the
bakerys
profitability,
our
target
market
lies
in
the
local
city
of
Arch
Cape,
Oregon.
We
target
the
local
market
because
unlike
the
guests,
they
will
most
likely
be
our
returning
customers
to
the
bakery.
Ninety- Four
percent
of
people
who
live
in
Arch
Cape
are
Caucasian,
and
63%
of
residents
are
aged
40
or
older.
The
majority
of
people
living
here
have
an
Associates
degree
or
above.
The
population
is
about
49%
female
and
51%
male,
and
73%
of
people
are
married.
The
highest
areas
of
employment
are
in
retail
and
health
professions
(both
at
28%),
and
there
is
a
4%
unemployment
rate.
Forty-two
percent
of
people
have
a
combined
household
income
of
less
than
$30,000,
forty-seven
percent
make
from
$30,000-$75,000,
and
eleven
percent
of
the
population
makes
$75,000-$150,000.
To
benchmark
this
number,
the
median
household
income
in
Oregon
is
$49,850
(Population
Demographics,
2013).
Pacific
Ranch
Bakery
uses
these
demographics
to
cater
to
the
taste
of
our
customers.
Our
prices
lie
at
$6.00
for
a
loaf
of
bread,
quiche,
or
pudding;
$8.00
for
a
gallon
of
our
homemade
cider;
and
$10.00
for
any
flavor
pie,
cake,
or
a
box
of
turnovers.
Our
baked
goods
are
affordable
and
well
worth
it.
Middle-aged
women
especially
seem
to
enjoy
our
treats,
and
appreciate
that
they
are
healthy
for
them
and
their
families.
We
aim
to
produce
124
baked
items
every
day,
which
would
generate
revenues
of
$956
a
day
and
$6,692
a
week
(Figure
1).
Figure
1:
Quantity
of
Baked
Goods
Produced
by
Category
Bread
Quiche
Pudding
Cider
Cake
Pie
Turnovers
Total
6
Quantity 21 15 20 30 8 10 20 124
Revenue/Day Revenue/Week $126.00 $90.00 $120.00 $240.00 $80.00 $100.00 $200.00 $956.00 $882.00 $630.00 $840.00 $1,680.00 $560.00 $700.00 $1,400.00 $6,692.00
Figure
2:
Required
Staffing
and
Costs
of
Staffing
Executive
Chef
Pastry
Chef
1
Pastry
Chef
2
Pastry
Chef
3*
Pastry
Chef
4*
Pastry
Chef
5*
Busser
1
Busser
2*
Total
In
the
busy
seasons,
Pacific
Ranch
Bakery
projects
that
in
order
to
produce
this
many
goods,
we
will
need
to
hire
one
Executive
Chef,
salaried
at
$55,000
a
year,
and
five
pastry
chefs
at
$14.42
an
hour.
We
will
also
hire
two
bussers
who
will
be
paid
$9.00
hourly.
Direct
labor
will
cost
us
$4,589.60
a
week.
We
estimate
to
spend
$250
per
week
for
supplies
and
ingredients
that
cannot
be
grown
in
our
gardens
(dairy,
eggs,
etc).
Our
profit,
after
direct
labor
and
supplies
is
taken
out,
but
before
any
additional
costs
are,
is
expected
to
be
$2,102.40
a
week.
Yearly
$55,000.00
$30,000.00
$30,000.00
$12,112.80
$12,112.80
$12,112.80
$18,720.00
$6,048.00
$176,106.40
Hourly
$26.44
$14.42
$14.42
$14.42
$14.42
$14.42
$9.00
$9.00
Hours/Day
8
8
8
8
8
8
8
8
Pay/Day
$211.52
$115.36
$115.36
$115.36
$115.36
$115.36
$72.00
72
$932.32
Pay/Week
$1,057.60
$576.80
$576.80
$576.80
$576.80
$576.80
$360.00
$288.00
$4,589.60
PROMOTIONAL
ACTIVITIES
The
promotional
activities
of
Pacific
Ranch
Bakery
mostly
include
sampling
at
the
bakery.
The
bakery
will
attend
local
farmers
markets
in
Arch
Cape,
Oregon
to
sell
goods,
and
there
will
be
samples
of
the
products
at
these
as
well.
Upon
checking
into
Pacific
Ranch
Bed
&
Breakfast,
guests
will
find
a
free
gallon
of
cider
in
their
rooms,
along
with
a
take-out
bakery
menu.
We
hope
that
this
will
encourage
guests
to
try
other
items
at
the
bakery
while
they
are
visiting.
The
bakery
also
mails
coupons
to
residents
in
Arch
Cape,
Oregon,
and
also
provides
them
to
be
printed
online.
Our
current
coupon
promotion
is
a
free
gallon
of
cider
when
another
is
purchased.
The
promotional
products
of
our
coupons
change
every
month,
to
encourage
people
to
come
back
and
try
something
new.
We
also
offer
loyalty
punch
cards
to
our
customers,
and
a
free
pie
on
their
birthday!
Of
course,
being
located
in
a
small
city,
we
rely
heavily
on
word
of
mouth.
We
hope
the
residents
of
Arch
Cape,
Oregon
will
return
and
tell
their
friends
about
the
bakery!
The
baked
goods
at
Pacific
Ranch
Bakery
have
a
competitive
advantage
over
our
competition.
First
of
all,
all
of
the
vegetables,
fruit,
and
herbs
used
in
baking
are
organic
and
grown
on
the
ranch.
This
is
a
competitive
advantage
because
people
will
know
that
our
ingredients
are
safe
and
where
it
comes
from.
Because
of
this,
our
goods
are
seasonal,
or
only
sold
when
the
produce
is
in
season.
This
ensures
that
the
produce
will
be
the
freshest
and
of
the
highest
quality
when
it
is
picked.
A
third
advantage
of
our
products
is
that
it
is
baked
carefully
and
locally.
All
baked
goods
are
baked
with
our
commercial
baking
equipment,
right
on
the
ranch.
Produce
is
literally
picked
from
the
ground
and
carried
directly
to
the
bakery,
where
it
is
promptly
baked
into
delicious
pastries,
or
pressed
into
fresh
cider.
Residents
of
Arch
Cape,
Oregon
will
also
be
pleased
to
support
local,
sustainable
farming.
Other
differences
of
the
products
sold
at
Pacific
Ranch
Bakery,
is
that,
for
now,
they
are
not
sold
in
local
grocery
stores.
One
can
only
buy
Pacific
Ranch
baked
goods
at
the
bakery
or
at
local
farmers
markets
that
we
attend.
Some
future
export
opportunities
may
be
to
sell
in
local
grocery
stores,
but
it
may
be
difficult
since
we
do
not
use
preservatives
in
our
products.
Another
idea
would
be
to
let
customers
order
products
online
and
we
could
deliver
within
the
city.
The
pricing
we
use
is
competitive
and
value-based
pricing.
Our
prices
are:
$6.00
for
a
loaf
of
bread,
quiche,
or
pudding;
$8.00
for
a
gallon
of
our
homemade
cider;
and
$10.00
for
any
flavor
pie,
cake,
or
a
box
of
turnovers.
This
is
competitive
with
grocery
store
products,
and
a
bargain
compared
to
cake
and
pastry
shops.
Also,
our
natural
products
are
made
from
organic
produce,
baked
fresh
that
day,
and
include
no
processed
ingredients
or
preservatives
in
them.
Customers
who
value
their
health
can
find
healthy
food
at
a
great
price
at
Pacific
Ranch
Bakery.
Receive one free gallon of cider when you buy one of equal value
Pacificranchbakery.com
10
Pacific
Ranch
Bakery
Fall
Menu
Seasonal Pies ($10) Delicious home-baked pies! Apple, Pear, or Pumpkin Bread Loaf ($6) We offer many flavors of fresh baked bread! Kiwi, Zucchini, Pumpkin Sage, Basil Tomato, Rosemary Olive Oil Artichoke Arugula Quiche ($6) A healthy snack or meal packed with vitamins! Persimmon Pudding ($6) A sweet pudding made of fresh persimmons Carrot Cake ($10) A delicious, moist treat for the whole family! Pacific Ranch Cider ($8) A gallon of our famous cider! Apple, Spiced Pumpkin, Cinnamon Plum, Pear
10
11
11
12
Grounds
Manager
Oversees
all
employees
in
the
outdoor
recreation
department,
including
barn
staff,
sports
instructors,
and
gardeners.
Responsible
for
scheduling
and
maintaining
an
updated
personnel
action
file
on
each
employee
in
the
outdoor
recreation
department
Responsible
for
helping
the
owner
in
hiring,
training,
and
employee
reviews
for
outdoor
recreation
staff
Approaches
and
meets
with
the
Executive
Chef
to
go
over
the
forecast
of
produce
the
bakery
will
need,
and
relays
information
to
gardening
staff
to
ensure
a
correct
amount
of
each
crop
is
grown.
Schedules
trail
rides,
outdoor
sports,
and
family
activities
on
the
grounds
Schedules
events
at
Pacific
Ranch
Bed
&
Breakfast
Organizes
events,
ensures
proper
staffing
for
events,
and
orders
decorations
and
catering,
if
required
Maintain
a
safe
environment
for
guests
enjoying
any
of
the
outdoor
recreation
activities
Work
with
the
owner
and
Grounds
Manager
to
resolve
any
internal
or
external
conflicts
12
13
make
these
decisions
with
input
of
both
managers.
The
owner
acts
as
the
general
manager,
bridging
both
the
hospitality
and
outdoor
recreation
staff.
The
owner
is
responsible
for
book
keeping
of
the
company
and
payroll
for
employees.
The
owner
is
also
the
person
who
interviews
potential
employees
and
develops
training
programs
for
newly
hired
employees.
The
owner
will
assist
both
managers
in
creating
advertising
and
promotion
programs
for
the
Bed
&
Breakfast,
Bakery,
and
event
venue.
Other
skills
the
owner
brings
to
the
business
are
organization
and
a
motivating
attitude.
The
owner
is
determined
to
influence
determination
in
employees
and
spark
creativity,
which
is
why
she
is
very
involved
in
training
and
development
of
employees.
She
also
highly
values
and
exemplifies
excellent
customer
service
and
courtesy,
to
both
the
guest
and
employees.
13
14
SAMPLE
PRODUCT
The following recipe is for Pacific Ranch Bakerys delicious Zucchini bread, offered
on
the
fall
menu.
This
recipe
yields
seven
loafs,
and
is
baked
fresh
daily!
It
is
delicious,
uses
whole,
natural
ingredients,
and
is
healthy
(Wife,
2013).
Ingredients: 10 cups whole wheat pastry flour 3 tsp. salt 3 tsp. baking powder 3 tsp. baking soda 10 tsp. cinnamon 3 cups sugar 10 eggs 1 cups applesauce 1 cups coconut oil 3 tbs. vanilla 7 cups zucchini (about 5 large zucchinis) 1. In 30 qt. Mixer, combine flour with the salt, baking powder, baking soda, and cinnamon. 2. In a handheld mixer, beat the eggs with the sugar, applesauce, coconut oil, and vanilla. 3. Grate zucchini in the 2.5 qt. food processor 4. Combine the wet ingredients into the 30qt mixer of dry ingredients, and then fold in the zucchini. 5. Divide the batter between seven loaf pans and bake in the commercial convection oven at 350 F for 45 minutes. 6. Remove the bread from the oven and let it cool for about 10 minutes. Then, remove the loaves from the pan and finish cooling on a bakery rack. 7. Retrieve fresh bread from bakery racks and deliver to customers plates as they order!
14
15
SCHEDULE
Since
it
is
a
brand
new
company,
Pacific
Ranch
Bakery
expects
to
implement
the
plans
set
out
in
this
book
over
the
period
of
six
months.
The
six-month
schedule
of
events
for
Pacific
Ranch
Bakery
includes:
April
15,
2013:
Move
into
property,
purchase
equipment,
and
set
up
May
15,
2013:
Implement
employee
training
program
June
15,
2013:
Bakery
Grand
Opening
(Summer
Menu)
July
15,
2013:
Begin
attending
local
Farmers
Markets
August
15,
2013:
Create
Fall
Menu
September
15,
2013:
Fall
Menu
Begins
15
16
EXECUTIVE
SUMMARY
I
would
definitely
recommend
going
forward
with
this
business.
The
pastry
business
continues
to
grow
in
the
United
States,
and
demand
for
healthy
and
nutritious
snacks
is
also
climbing.
By
word-of-mouth
and
advertising
and
promotions
such
as
coupons,
sampling,
and
farmers
markets,
news
of
Pacific
Ranch
Bakery
will
spread
and
the
business
will
grow.
The
location
of
the
Bakery
is
a
bonus,
both
because
it
is
in
a
medium-high
income
town
that
celebrates
culture,
and
because
it
is
part
of
a
Bed
&
Breakfast
that
attracts
travelers.
Both
Arch
Cape
residents
and
tourists
will
love
the
tasty
pastries
offered
at
Pacific
Ranch
Bakery.
16
17
FINANCIAL
PROJECTIONS
This
section
deals
with
various
business
costs
and
revenues
that
Pacific
Ranch
Bed
&
Breakfast
expects
to
deal
with
within
the
next
three
years.
Please
note
that
these
financial
projections
are
based
on
three
assumptions.
(1)
The
business
revenues
will
increase
by
10%
of
the
first
years
revenues
in
the
second
year,
and
15%
of
the
second
years
revenues
in
the
third
year.
(2)
There
will
be
no
employee
turnover
within
the
first
three
years
of
opening.
(3)
The
bakery
will
be
selling
specialty
goods
from
June
to
December
(31
weeks)
each
year.
(4)
Some
bakery
staff
will
be
working
year
round
cooking
for
the
Bed
&
Breakfast.
Overhead
Costs
Based
on
these
assumptions,
overhead
for
direct
labor
will
include
the
salaries
of
an
Executive
Chef,
five
pastry
chefs,
and
two
bussers
from
June
to
December.
From
January
to
May,
there
will
be
three
less
pastry
chefs
and
one
less
busser,
because
the
bakery
will
not
be
as
busy.
The
total
cost
of
direct
labor
per
year
of
Pacific
Ranch
Bakery
will
be
$176,106.40.
This
cost
is
fixed,
as
employees
pay
will
not
change
during
the
first
three
years.
The
cost
of
direct
labor
is
broken
down
by
employee
in
Figure
3.
Figure
3.
Cost
of
Direct
Labor
Title
Status
Pay
per
year
$55,000.00
$30,000.00
$30,000.00
$12,112.80
$12,112.80
$12,112.80
$18,720.00
$6,048.00
$176,106.40
Executive
Chef
Full-time
Pastry
Chef
1
Full-time
Pastry
Chef
2
Full-time
Pastry
Chef
3
Seasonal
Pastry
Chef
4
Seasonal
Pastry
Chef
5
Seasonal
Busser
1
Full-Time
Busser
2
Seasonal
Total
Cost
of
Direct
Labor
17
18
Another
fixed
overhead
cost
of
Pacific
Ranch
Bakery
is
the
cost
of
the
building.
Pacific Ranch Bed & Breakfast, which houses the bakery, is 5,500 square feet. Pacific Ranch Bakery takes up 1,100 square feet, which is 20% of the Bed & Breakfasts area. For this reason, Pacific Ranch Bakery will pay for 20% of the Bed & Breakfasts lease. The Bed & Breakfast lease is $6,000 a month, giving the Bakery a $1,200 lease per month. This makes the total lease cost of the bakery $14,400 a year. There are a few miscellaneous costs that the bakery will be paying each month, one of which is utilities, estimated to be $300 a month, or $3,600 per year. Another is insurance, which will cost around $100 a month, or $1,200 per year. We will also advertise every month from June to December. Advertising will cost around $3,500 a year in the form of flyers, coupons, newsletters, farmers markets, and sampling. Finally, the kitchen is expected to need $1,000 inventory each month from June-December, and $500 a month from January-May. This is a total inventory cost of $9,500 a year. These extra costs are projected to be around $17,800 per year.
18
19
19
20
Revenues
The
owner
has
decided
to
start
the
business
with
$5,000,
in
the
month
of
May
2013.
In
the
first
month
reported
on
the
Cash
Flow
Statement,
there
are
not
any
revenues
because
the
Bakery
will
be
opening
in
June
to
the
public.
The
month
of
May
will
be
solely
for
setting
up
the
bakery,
purchasing
equipment,
buying
ingredients,
and
training
employees.
For
this
reason,
Pacific
Ranch
Bakery
will
occur
debt
of
around
$30,916
at
the
end
of
the
month.
This
debt
will
decrease
each
month
starting
when
the
Bakery
opens
in
June.
Pacific
Ranch
Bakery
should
break-even
with
costs
and
revenue
in
the
month
of
October.
By
the
end
of
October,
the
bakery
will
become
profitable,
with
a
$164
profit.
This
profit
will
be
reinvested
into
the
business,
and
by
the
end
of
the
fiscal
year
in
April
2014,
the
business
will
have
made
a
$20,089
profit
(The
B&B
Industry,
2013).
Pacific
Ranch
Bakery
expects
the
business
profit
to
grow
by
10%
during
its
first
year
of
opening,
as
can
be
seen
in
Figure
4.
The
Bakery
expects
to
generate
$26,768
its
first
month
of
opening,
then
increase
revenues
by
$1,340
by
the
end
of
December.
From
January
to
April,
revenues
are
expected
to
be
around
half
the
amount,
because
the
Bakery
will
only
be
serving
simple
items
to
the
Bed
&
Breakfast
guests,
and
not
baking
specialty
items
because
they
are
not
in
season.
Figure
5
explains
the
amount
of
each
baked
good
Pacific
Ranch
Bakery
expects
to
sell
during
the
first
month
of
opening.
Figure
5.
Expected
Bakery
Production
and
Sales
for
June-13
Bread
Quiche
Pudding
Cider
Cake
Pie
Turnovers
Total
Price
$6.00
$6.00
$6.00
$8.00
$10.00
$10.00
$10.00
Quantity
588
420
560
840
224
280
560
3,472
Revenues
$3,528
$2,520
$3,360
$6,720
$2,240
$2,800
$5,600
$26,768
20
21
The
Bakery
will
need
to
sell
3,472
items
during
June
to
reach
the
desired
$26,768
of
revenues.
Again,
this
number
is
expected
to
grow
gradually,
increasing
by
10%
within
the
first
year.
A
15%
increase
in
revenues
is
desired
during
the
second
year.
Low
employee
turnover
will
help
Pacific
Ranch
Bakery
keep
its
expenses
low
and
help
profits
continue
to
grow.
When
produce
that
the
Bakery
needs
is
not
in
season
from
January
to
May,
the
Bakery
is
only
expected
to
make
half
the
amount
of
revenues.
For
this
reason,
it
is
important
that
the
Bakery
reaches
or
goes
beyond
the
quotas
set
out
in
Figure
5.
If
Pacific
Ranch
Bakery
is
successful
with
this
plan,
by
the
end
of
the
third
year,
it
will
have
generated
$90,000
net
profit
(Figure
6).
Pacific
Ranch
Bakery
Three
year
Income
Statement
for
the
years
2013-2015
Revenues:
Bakery
Sales
Total
Revenues:
Expenses:
Inventory
Employee
Wages
Equipment
purchases
Repairs
&
maintenance
Advertising
Rent
Utilities
Insurance
Employee
Training
Security
Deposit
Permit
Fees
Total
Expenses:
Net
Profit=
2013 $250,069 $250,069 $9,500.00 $176,106.36 $17,473.00 $1,000.00 $3,500.00 $14,400.00 $3,600.00 $1,200.00 $6,000.00 $1,200.00 $1,000.00 $234,979.36 $15,089
2014 $275,075 $275,075 $10,450 $176,106 $0 $1,100 $3,850 $14,400.00 $3,600.00 $1,200.00 $0 $0 $0 $210,706 $64,369
2015 $302,583 $302,583 $11,495 $176,106 $0 $1,500 $4,235 $14,400.00 $3,600.00 $1,200.00 0 0 0 $212,536 $90,047
21
22
CONCLUSION
Thank
you
for
considering
investing
in
Pacific
Ranch
Bakery.
As
you
can
see,
this
business
has
potential
and
a
lot
of
room
to
expand.
Dont
miss
out
on
the
once
in
a
lifetime
opportunity
to
invest
in
a
company
that
brings
healthy,
local,
and
affordable
treats
to
the
bakery
industry.
Thank
you
for
your
time!
22
23
WORKS
CITED
Population
Demographics.
(2013).
(Movoto
LLC)
Retrieved
April
2013,
from
Movoto:
http://www.
movoto.com/neighborhood/or/arch- cape/97102.htm#PopulationSectionhttp://quickfacts.
census.gov/qfd/states/41000.ht
Report
Linker.
(2013).
Bakery
and
Pastry
Industry,
Market
Research.
Retrieved
April
2013,
from
Report
Linker:
http://www.reportlinker.com/ci02034/Bakery-and- Pastry.html
Startup:
Costs
for
Bake
Shop.
(2012,
March
31).
Retrieved
May
29,
2013,
from
One
Fat
Frog
Restaurant
Equipment:
http://restaurantequipmenttogo.com/tag/bakery- overhead-costs/
The
B&B
Industry.
(2013).
Retrieved
May
29,
2013,
from
Professional
Association
of
Innkeepers,
International:
http://www.innkeeping.org/?The_Industry
Wife,
A.
O.
(2013).
Zuchinni
Bread.
Retrieved
May
2013,
from
An
Organic
Wife:
http://www.
anorganicwife.com/2012/09/recipe-zucchini-bread.html
23