(1)Low-cost coffee daily sales of 800,000 won
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(2)Total sales from 08:00 to 22:00 on a 14-hour business basis KRW 800,000 x 304 days = KRW 24.32 million
(3)24.32 million won x 062 = 1.57 million won – monthly rent 2.5 million won = 12.57 million won – labor cost 7.74 million won = 4.83 million won electricity bill 400,000 won = 4.43 million won
(4)- Water bill 150,000 won = 4.28 million won – Monthly fee 200,000 won = 4.08 million won
(5)-Card payment fee 110,000 won = 3.97 million won
(6)-Phone Internet 3 Fire Insurance 5ctv3 Tax expense 8 Other miscellaneous expenses 5 = Final net income of KRW 3.72 million
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