I. Fixed costs
1. Rent: 10000 yuan/month (depending on different regions)
2. Decoration cost: 20,000 yuan (including decoration materials, designers and workers)
3. Equipment purchase cost: 20,000 yuan (tea maker, ice maker, blender, POS cash register, beverage machine, etc.). )
4. Commodity procurement cost: 20,000 yuan (raw materials such as tea, juice, milk powder, sugar, fruits and vegetables).
Second, variable costs.
1. Employee labor cost: 8,000 yuan/month (including 3 employees, each with a monthly salary of 2,500 yuan).
2. Water and electricity cost: 1500 yuan/month.
3. Daily cleaning and disinfection fee: 1000 yuan/month.
Total cost budget: 76,500 yuan