Brian is a recent college graduate with a degree in construction management He is a nontraditional student with 10 years of construction experience , which complements his college degree has a beautiful little girl whom he adores and who loves to act out children's stories His living room frequently becomes a castle , a working ranch , a science laboratory or a gymnastic and more a result of this regular transformation , Brian has basically lost the use of his living room , so he has developed a business idea to solve his problem . He will build custom playhouses sturdy enough to a lifetime . His playhouses will have movable features that will quickly transform the playhouse into a child's playtime of choice He has approached an investor with his idea and the investor was intrigued to the point of asking Brian to come back with start - up costs Brian needs assistance in developing this initial list that will allow him to obtain the needed funding to begin his new business Brian knows he needs the following tools and supplies construction hand tools , skill saw handsaw power drill , and sawhorses that will cost approximately $ 300 Wood nails paint and other for each playhouse will be approximately $ 800 , depending upon the size of the playhouse Brian wants to build two playhouses for his beginning inventory He has a lawyer on retainer who will charge him $ 300 for legal fees and his accountant has agreed to set up his accounting system on QuickBooks for $ 250 His insurance cost will be around $ 150 a month for the business insurance needed He plans to use social media for advertising so will need around $ 100 a month to promote his business for a year and he knows he needs 400 in his cash reserve to cover other incidentals as he however , he has decided to not include this amount right now He also needs to hire a designer to come up with interior decorating ideas He knows a college student who has agreed to charge Brian $ 200 for a basic design and decoration Brian will also need a new laptop and printer to devote to the business , which will cost around $ 1,000 Help Brian to calculate the amount of total set up costs