Lickety Split Ice Cream Shop $($B$)$

Alan Mackenzie let his eyes wander as he steered his car up the exit ramp toward the Old Mill Lake Road. He normally looked forward to the view at the crest of the hill $-$ Old Mill Lake opened up in all of its splendor, from the Sandy Point beach down the narrows toward the second bridge. Today, however, he was distracted $-$ in particular, he was thinking about ice cream.

A week before Alan had decided to take the plunge and sign the lease for the Lickety Split lce Cream Shop. He felt that he had given the business sufficient thought, working through the pros and cons of the deal and considering the costs involved in starting the operation. He had ultimately concluded that $-$ given the small size of the operation $-$ registering the business as a sole$-$proprietorship was the way to go$.$ Today he had picked up his certificate of registration. "I guess it's for real now," he thought as he edged the care up to the stop sign at the end of the ramp. $"$My gut feeling is that this is a good opportunity, but I wonder if I've done enough homework?"

Ice Cream Costs $-$ The Cold Reality

Alan had spent some time trying to get a handle on what the costs of the business would be$.$ After his meeting with the landlord $-$ Earl Newcombe $-$ he had quickly determined that with his $$400$ per month, four month $($May$-$August$)$ lease he would have the use of the shop and all of the assets within, which included:

$1$ large deep freeze

$1$ commercial ice cream freezer

$12-$door pop fridge

$14$ burner household stove

$1$ standard household refrigerator

$1$ commercial coffee maker

$1$ commercial drink mixer $($for making milkshakes$)$

Sundry utensils $($ice cream scoops, spoons, etc.$)$

${52}^{\text{'}}{2}^{\text{'}}$ tables

$15$ metal chairs

His conversation with Earl had also revealed that electricity would not be included in the lease, which Earl estimated would run at about $$50$ per month. Earl had also revealed that an inspection by the provincial Department of Health would have to be done to license the shop for the season $-$ that would cost about $$100.$ Then there would be the cost to stock the shop with ice cream, candy, pop, chips, plus other supplies necessary to keep the shop running.