Abstract:
a) Fruit bar is a unique product with characteristics like
concentrated product,
b) The unit can achieve its full capacity utilization during the
3rd year of operation.
c) The wages for skilled workers are taken as per prevailing
rates in this type of industry.
d) Interest rate for total capital investment is calculated @ 12%
per annum.
e) The entrepreneur is expected to raise 20-25% of the capital as margin money.
f) The unit would construct its own building as per F.P.O. specifications.
g) Costs of machinery and equipment are based on average prices of machinery manufacturers.