Both owners will derive their income from pre-tax net profit. Annually, these businesses will gross $85,000 and $250,000, respectively. The startup table lists pre-opening costs for the businesses. Startup Expenses Low High Rent $0 $2,300 Equipment $5,000 $17,000 Inventory $0 $500 Licenses and Taxes $250 $350 Communications $100 $250 Payroll $0 $4,000 Advertising/Promotion $500 $2,000 Legal Fees & Accounting $650 $1,500 Insurance (1st Quarter) $800 $1,700 Miscellaneous $750 $1,500   Apocket breathalyzer is convient way to prevent drinking and driving.