Evaluating this project to determining its profitability. Any method is acceptable (still prefer the Present Worth). Thank you.

Plan: BookStore Coffee shop in 2 year Budget:500,000,000. Cost :Direct Plates, glasses, etc. worth approximately 15.000.000 VND Cost for Equipment approximately =100.000.000 VND Espresso machine Coffee maker Coffee grinder Food service equipment (microwave, toasters, dishwasher, refrigerator, blender, etc.) Storage hardware (bins, utensil rack, shelves, food case) Counter area equipment (counter top, sink, ice machine, etc.) Serving area equipment (plates, glasses, flatware) Store equipment (cash register, security, ventilation, signage) Office equipment (PC, fax/printer, phone, furniture, file cabinets) Furniture (Chair,Table,etc) Other miscellaneous expenses Cost:Indirect Approximately 15.000.000 VND Design Cost Hiring Cost The cost of rental of premises Security cost Material input cost Installation cost Marketing cost And Maintenance Capital . And Other cost is Backup cost I. Staff Staff Quantity Total Salary (Thousand VND)Per Month Manager Accountant Cashier Barista Waiter Cleaner Security guard Total 1 1 2 4 6 2 2 18 15 10 5 8 5 4 5 15 10 10 32 30 8 10 115 II. Cost per Unit a. Fixed Cost Rent cost =18000000 VND/month Insurance (Equipment maintenance charge) = 2000000 VND/month Advertise expense =6000000 VND/month Telephone bill =300000 VND/month Gas bill=500000 VND/month Salary paid =115000000 VND /month Electricity expenses=20000000 VND/month Water charges = 800000 VND/month > Total fixed cost=162.600.000 VND/month b. Variable cost Material cost (Coffee Fruit Ice....) =20.000.000 VND/month Drink contants (Cup, Pipette)=3.000.000 VND/month Labor expense =10.000.000 VND/month -> Total Variable cost =33.000.000 VND/month Price per Name of product Ice Coffee Hot Coffee Hot Milk Coffee Ice Milk Coffee Caffe Latte Caffe Mocha Espresso Capuccino Hot Chocolate Ice Chocolate Hot Cacao Ice Cacao Earl Grey Green Tea Ginger Tea Tropical Tea Lemon Tea Mint Tea Chamomile Tea Peach Tea Blueberry Yogurt Strawberry Yogurt Fixed Cost Variable Cost Demand(Quantity) (VND) (VND) Unit(VND) 4100 162,000,000 33,000,000 47,561 5300 162,000,000 33,000,000 36,792 4200 162,000,000 33,000,000 46,429 4350 162,000,000 33,000,000 44,828 4400 162,000,000 33,000,000 44,318 3800 162,000,000 33,000,000 51,316 3640 162,000,000 33,000,000 53,571 4250 162,000,000 33,000,000 45,882 5100 162,000,000 33,000,000 38,235 5200 162,000,000 33,000,000 37,500 4800 162,000,000 33,000,000 40,625 4360 162,000,000 33,000,000 44,725 4700 162,000,000 33,000,000 41,489 5150 162,000,000 33,000,000 37,864 4000 162,000,000 33,000,000 48,750 4300 162,000,000 33,000,000 45,349 4400 162,000,000 33,000,000 44,318 4500 162,000,000 33,000,000 43,333 4100 162,000,000 33,000,000 47,561 5000 162,000,000 33,000,000 39,000 4800 162,000,000 33,000,000 40,625 4650 162,000,000 33,000,000 41,935 Total Revenue 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 Price per Break Event Point in revenue Name of product Ice Coffee Hot Coffee Hot Milk Coffee Ice Milk Coffee Caffe Latte Caffe Mocha Espresso Capuccino Hot Chocolate Ice Chocolate Hot Cacao Ice Cacao Earl Grey Green Tea Ginger Tea Tropical Tea Lemon Tea Mint Tea Chamomile Tea Peach Tea Unit(VND) 47,561 36,792 46,429 44,828 44,318 51,316 53,571 45,882 38,235 37,500 40,625 44,725 41,489 37,864 48,750 45,349 44,318 43,333 47,561 39,000 Original Price Profit Per Unit (VND) (VND) 16,646 30,915 12,877 23,915 16,250 30,179 15,690 29,138 15,511 28,807 17,961 33,355 18,750 34,821 16,059 29,823 13,382 24,853 13,125 24,375 14,219 26,406 15,654 29,071 14,521 26,968 13,252 24,612 17,063 31,688 15,872 29,477 15,511 28,807 15,167 28,166 16,646 30,915 13,650 25,350 Break Even Point 6,308 8,154 6,461 6,692 6,769 5,846 5,600 6,539 7,846 8,000 7,385 6,708 7,231 7,923 6,154 6,615 6,769 6,923 6,308 7,692 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 Blueberry Yogurt Strawberry Yogurt 40,625 41,935 14,219 14,677 26,406 27,258 7,385 7,154 300,000,000 300,000,000 With the total cost of first month is approximately 177,600,000 VND total revenue is 195,000,000 VND and BEP revenue is 300,000,000 VND. And our budget is 500.000.000 VND Plan: BookStore Coffee shop in 2 year Budget:500,000,000. Cost :Direct Plates, glasses, etc. worth approximately 15.000.000 VND Cost for Equipment approximately =100.000.000 VND Espresso machine Coffee maker Coffee grinder Food service equipment (microwave, toasters, dishwasher, refrigerator, blender, etc.) Storage hardware (bins, utensil rack, shelves, food case) Counter area equipment (counter top, sink, ice machine, etc.) Serving area equipment (plates, glasses, flatware) Store equipment (cash register, security, ventilation, signage) Office equipment (PC, fax/printer, phone, furniture, file cabinets) Furniture (Chair,Table,etc) Other miscellaneous expenses Cost:Indirect Approximately 15.000.000 VND Design Cost Hiring Cost The cost of rental of premises Security cost Material input cost Installation cost Marketing cost And Maintenance Capital . And Other cost is Backup cost I. Staff Staff Quantity Total Salary (Thousand VND)Per Month Manager Accountant Cashier Barista Waiter Cleaner Security guard Total 1 1 2 4 6 2 2 18 15 10 5 8 5 4 5 15 10 10 32 30 8 10 115 II. Cost per Unit a. Fixed Cost Rent cost =18000000 VND/month Insurance (Equipment maintenance charge) = 2000000 VND/month Advertise expense =6000000 VND/month Telephone bill =300000 VND/month Gas bill=500000 VND/month Salary paid =115000000 VND /month Electricity expenses=20000000 VND/month Water charges = 800000 VND/month > Total fixed cost=162.600.000 VND/month b. Variable cost Material cost (Coffee Fruit Ice....) =20.000.000 VND/month Drink contants (Cup, Pipette)=3.000.000 VND/month Labor expense =10.000.000 VND/month -> Total Variable cost =33.000.000 VND/month Price per Name of product Ice Coffee Hot Coffee Hot Milk Coffee Ice Milk Coffee Caffe Latte Caffe Mocha Espresso Capuccino Hot Chocolate Ice Chocolate Hot Cacao Ice Cacao Earl Grey Green Tea Ginger Tea Tropical Tea Lemon Tea Mint Tea Chamomile Tea Peach Tea Blueberry Yogurt Strawberry Yogurt Fixed Cost Variable Cost Demand(Quantity) (VND) (VND) Unit(VND) 4100 162,000,000 33,000,000 47,561 5300 162,000,000 33,000,000 36,792 4200 162,000,000 33,000,000 46,429 4350 162,000,000 33,000,000 44,828 4400 162,000,000 33,000,000 44,318 3800 162,000,000 33,000,000 51,316 3640 162,000,000 33,000,000 53,571 4250 162,000,000 33,000,000 45,882 5100 162,000,000 33,000,000 38,235 5200 162,000,000 33,000,000 37,500 4800 162,000,000 33,000,000 40,625 4360 162,000,000 33,000,000 44,725 4700 162,000,000 33,000,000 41,489 5150 162,000,000 33,000,000 37,864 4000 162,000,000 33,000,000 48,750 4300 162,000,000 33,000,000 45,349 4400 162,000,000 33,000,000 44,318 4500 162,000,000 33,000,000 43,333 4100 162,000,000 33,000,000 47,561 5000 162,000,000 33,000,000 39,000 4800 162,000,000 33,000,000 40,625 4650 162,000,000 33,000,000 41,935 Total Revenue 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 195,000,000 Price per Break Event Point in revenue Name of product Ice Coffee Hot Coffee Hot Milk Coffee Ice Milk Coffee Caffe Latte Caffe Mocha Espresso Capuccino Hot Chocolate Ice Chocolate Hot Cacao Ice Cacao Earl Grey Green Tea Ginger Tea Tropical Tea Lemon Tea Mint Tea Chamomile Tea Peach Tea Unit(VND) 47,561 36,792 46,429 44,828 44,318 51,316 53,571 45,882 38,235 37,500 40,625 44,725 41,489 37,864 48,750 45,349 44,318 43,333 47,561 39,000 Original Price Profit Per Unit (VND) (VND) 16,646 30,915 12,877 23,915 16,250 30,179 15,690 29,138 15,511 28,807 17,961 33,355 18,750 34,821 16,059 29,823 13,382 24,853 13,125 24,375 14,219 26,406 15,654 29,071 14,521 26,968 13,252 24,612 17,063 31,688 15,872 29,477 15,511 28,807 15,167 28,166 16,646 30,915 13,650 25,350 Break Even Point 6,308 8,154 6,461 6,692 6,769 5,846 5,600 6,539 7,846 8,000 7,385 6,708 7,231 7,923 6,154 6,615 6,769 6,923 6,308 7,692 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 Blueberry Yogurt Strawberry Yogurt 40,625 41,935 14,219 14,677 26,406 27,258 7,385 7,154 300,000,000 300,000,000 With the total cost of first month is approximately 177,600,000 VND total revenue is 195,000,000 VND and BEP revenue is 300,000,000 VND. And our budget is 500.000.000 VND