3200 Cold Spring Rd Indianapolis, In 46222

p. simplycreative@gmail.com

Table of ContentsI. Executive Summary.......................................................3

II. Introduction...................................................................4

III. Opportunity Analysis.....................................................4

Target Market.......................................................................

Survey and Pie chart.............................................................

SWAT Analysis.......................................................................

Consumer Income.................................................................

Products Need to Operate.....................................................

Location, Size, Type Layout..................................................

Competitive Analysis.............................................................

Macroeconomic Climate........................................................

Opportunity Cost.................................................................

IV. Financial Analysis........................................................11

Product Price.......................................................................

Reason for Price..................................................................

Scenario Analysis................................................................

Startup Capital....................................................................

Financial Statements...........................................................

Income Statement...............................................................

Retained Earnings...............................................................

Cash Flow............................................................................

Balance Sheet......................................................................

V. Operations Plan...........................................................17

Forms of Organization.........................................................

Time Sheet..........................................................................

Operation Plan....................................................................

Gantt Chart.........................................................................

Organization of Company....................................................

Process Flow.......................................................................

VI. Marketing Plan............................................................20

Promotion............................................................................

Logo and Motto...................................................................

Preorder Form.....................................................................

Flyer....................................................................................

Guaranteed Sales................................................................

VII. Conclusion...................................................................23

Executive Summary

Simply Creative is a t-shirt design company that produces t-shirts specifically for

the use of clubs and intramural sports. Our goal is to be passionate about what we do as

well be successful in means of being profitable by providing our service and product to

clubs. The product demand for our club includes many variables. Variables such as that

our targeted consumer which is clubs college students will most likely have a generally

low income. The consumer preference for our targeted market is that they want high

quality for low price. We provide both of those. The price of our product from other

companies is something that we match up well with at $12 dollars and are below the price

range of most of our competitors, but still don’t raise questions with quality of the shirt at

that price. The number of consumers we have brought down from 2,660 students on

Marians campus to the number of students in our target market at around 700 students

that participate in clubs and school organizations. The elasticity of demand for our

product is very elastic and our product is a luxury because it is not something that our

target market needs. The macroeconomic that have an effect on our business are the

GDP which is at a good level, the unemployment rate which is fairly high at the moment

but does not greatly affect our sales because our target market is in college and the clubs

are not greatly influenced by unemployment, the last CPI which is in favor of our

business. The product pricing that we have analyzed has led us to an estimated sales of

400 t-shirts. The fixed cost per unit is $0.86 and variable cost per unit is $4.97. Also the

accounting profit per unit is $6.17 and all of these things are at the estimated sales mark

of 400 t-shirts. We calculated our product pricing and estimated level of sales based on

our scenario analyzes and macroeconomic climate. The way we will divide up our

income during is the person that physically makes the individual t-shirts will be paid fifty

cents per shirt; when we decide to end our operation of the business we will keep a record

of the amount of work put in, whether that be marketing, making, or meeting with our

customers, and then divide the profit by the percent of work put in by each individual.

The reasons that we will succeed is that we have two preorders that put us past the

breakeven point and have an existing relationship with our customers. So remember

“don’t debate, simply create.”

Introduction

Simply Creative is the place to go for custom t-shirts. It's fun, convenient, and

easy to print your t-shirts with Simply Creative. The company wants to serve club,

intramural and other events on Marian University’s campus. We will do this by

purchasing a heat press and printer in order to make these t-shirts on campus at a lower

price that does not require shipping and handling. It is localizing the business of t-shirt

buying to a company you know and trust and can go directly talk to.

Currently our clubs go to outside t-shirt printers such as Custom Ink, Bright Ideas

and other online t-shirt making vendors. We want to offer them the same, if not better

quality, t-shirts that they are getting from these current vendors at a more local and cost

efficient price. We are going to personally meet with each club leader to discuss what

they would like to see on their club shirts. If all of the club t-shirts work out we hope to

expand our business to individuals on campus and possibly online where each person

Opportunity Analysis

Target Market

To break down our target market, we would have to start with the number of students that

attend Marian University. There is 2,660 students that attend Marian University. Of the 2,660

students there is over 700 of them that are in clubs. There is 30 clubs in total at Marian

University that are involved in SGA (Student Government Association). As a business we stress

clubs and are targeting potential customers in clubs because that is where we will generate most

of our profit from. We have taken into account as well that some of these students may be in

more than one club. The demand is there for our product already. This is shown through a

survey that we took at one of the SGA (Student Government Association) meetings. There was

24 clubs present at the SGA meeting. The amount of clubs interested in our product was 16, 4

were maybes, and 4 were not interested at all. To provide the number of t-shirts for those

interested then we will need to make 692 t-shirts which is well over our break-even point.

Survey and Pie chart

SWAT Analysis

Strengths: One strength that we have is our knowledge of our targeted market.

Our business separates ourselves from the other businesses because we know exactly

where we need to go to meet with our target market. That meeting place is every other

Thursday in the Ruth Lily Center located on Marian’s campus. Another strength is that

our team works as one and divides up tasks to complete a common goal very well. A

third strength is that two of our team members Tony Neari and Elizabeth Ortlepp have

experience using Photoshop, a program needed for the designs on the t-shirts. Another

strength that we have is that we are a face to face company and this separates us from our

competitors because they are all online.

Weaknesses-The main and only weakness that our group has is lack of

experience. None of us have had experience in running a business and at times it may be

more of a learning process. Also none of us have made t-shirts before, so that just

reiterates that at times it is going to be a learning process.

Opportunities- One opportunity that we have with this business is to sell it to

Marian University. We would give them our heat press, printer, printing paper, hanging

racks, and hangers at a price that would be beneficial for us. Another opportunity that

our business has is to branch off into individual sales and to target individuals on

Marian’s campus, rather than just clubs.

Threats-The threats for our business is outside competitors. These outside

competitors include companies like Custom Inc. that sells shirts at $20-$22 for 1-5 t-

shirts, UniversiTees that sells t-shirts at $22.49, and Vistaprint sells their t-shirts at $6-

$17.99. Another threat to our business is the marketing department at Marian University

because they could disapprove designs that are created by the clubs which could lead to a

longer process of making the t-shirts.

Consumer Income

Consumer income for our business is well off. This is because clubs at Marian

University get half of their t-shirt prices paid for by Student Government Association

(SGA) the other is paid by the students and they have a very low income because they are

college students. It also varies on certain factors. These factors are whether or not the

college student has a part-time job, how much money they are receiving from their

parents, and how the budgets the clubs. But we are only asking our end user, which is the

students to pay $6!!

Products Need to Operate

There are multiply products that Simply Creative needs to start operations. First

we need a heat press which will be 15in by 15in. This will be used to actually put the

images on the t-shirts. The second thing we need is a computer program which will be

photo shop and it will be used to either tweak clubs designs or make designs for clubs.

The next products are printer, paper, and ink. Simply creative will also need hangers,

racks, money box, and boxes. The hangers and racks will be used to dry the shirts after

the image is pressed to the shirt. The final product that we will need is of course t-shirts

which will be Gildan heavy cotton adult active wear.

Location, Size, Type Layout

Our business Simply Creative is an on campus and off campus service meaning

that we will meet, market and sale on campus in the library but the off campus location

we will do the production of our actually product. We considered a vast amount of

locations to start operations in such as Clare, Doyle, and 5126 North College Lane and

also 3536 Leathearbury Lane but we eventually came to a mutual agreement on 5126

North College Lane. The reason this location attracted us and was very convenient was

because it was a spacious place to operate from without distractions; it has a lot of storage

space and its close enough to campus that we could operate our on campus service from

there without any hassle or setbacks. The best part about our meeting marketing and sales

location we can changer it in a moment’s notice considering the environment in the

library that day. If it’s too loud or too crowded we can move the meeting to one of the

many halls on campus that provide the privacy and comfort that we would need to seal

the deal with are customer.

Our business believes we can succeed at our current locations for an abundant

amount of reasons. The production location that we’ve chosen has a minimum amount of

distraction considering it’s an alternate location to where we are actual conducting are

transactions and our customer meetings. Our production location has little to no foot

traffic meaning our working space and conditions should be the perfect environment to

produce our shirts; package them up and ship them out. The location for meeting,

marketing and sales is also ideal because it’s never too loud and there’s never too many

people around considering the library has 4 floors. The library also has conference rooms

within it that we can conduct our business with the club leader in a professional and

effective manner. Our business Simply Creative is set up in the same place as our target

market which makes our location excellent to operate in. We believe by placing our

business exactly where our target market is this should maximize our sales produce a

great profit for the business.

Competitive Analysis

The reason our target market will prefer our product over our competitors is

because we provide the same if not better quality than our competitors. We have a fair

price at twelve dollars for our customers. Plus we personally meet with our customers

rather than just order online so that they know what their product will look like each step

of the way. The price of other goods and services that our customers may go to instead of

us are Custom Inc. that sells shirts at $20-$22 for 1-5 t-shirts, Bright Ideas makes you call

for pricing, UniversiTees sells them at $22.49, and Vistaprint sells their t-shirts at $6-

$17.99.

As far as our competition goes as a business we are ahead. We are a better choice for our

value, the personal sale, and we have standing trust with our target market. We have greater

value due to our prices being lower, while still offering equal quality. The personal sale is met by

being able to meet with each of our individual consumers and answers any of the questions they

have. Our target market consists of the heads of each individual clubs through the annual SGA

(Student Government Association) meetings.

As far as the value of our product goes we are a superior choice due to a lower price

being offered. The price we are offering to the club heads is $12, this is to meet with SGA

guidelines, and with the SGA budgeting for the cost of T-shirts the price that each club pays,

50% would be paid by SGA. As a result the final price per person in a club would only be $6.

The quality of our shirts are equal if not greater to the current shirts bought by each club. The

shirts are Gildan, which are one of the best selling t-shirts, Heavy cotton blend.

The greatest thing sets us apart from our competition though is the ability of our

consumers to meet with us and for our production being the only thing that is off-campus. We

want to rely heavily on our ability to personally meet with each consumer that has taken and

interest in our company. The production of our shirts may be off campus but the marketing,

delivery, and even our residence is on-campus, which gives our consumers plenty of ways to

come and meet with us.

The SGA is the association that runs and regulates each and every one of the clubs on-

campus. They meet every other week and are open to Marian university students. This is a huge

benefit so we can meet with each club head and create a personal relationship. This will be done

by each member speaking to different groups and answer all questions they might have about our

business. We have talked about even bringing a box of donuts or pizza just to show our

commitment to this business and to our consumers.

Macroeconomic Climate

The elasticity of demand for our product is that our product is very elastic. The

reason for this is that if we were to raise the price of our t-shirt then our customers would

not purchase it. Our product is also a luxury because it isn’t something that is a necessity

for people to have. When it comes to product demand for our product, if it falls then our

customers will go to other t-shirt providers like Vistaprint, UniversiTees, and the on

campus Bookstore that provides shirts.

Macroeconomic Climate

Unemployment rate is the percentage of total workforce who is unemployed and is

looking to for a paying job. Unemployment rate is the most closely watched statistics

because a rising rate is seen as a sign of a weakening economy that may call for a cut in

interest rate. A falling rate indicates a growing economy which is usually accompanied

by higher inflation rate and may call for increase in interest rates. The unemployment rate

as it is right now is around 8%. This is better than where it was at which was around

10%. According to the graph the unemployment rate looks like it is going down which

can be good for our business. The way a high unemployment rate would affect our

business is by having higher federal and state taxes. Another way is it weakens consumer

buying because people do not have spare money to buy goods or services. High

unemployment rate could also encourage more people look in to entrepreneurship. That

can hurt our business by creating more competition. A low unemployment would help

our business because people will have spare money to buy more goods and services.

Gross Domestic Product or GDP represents the value of all goods and services

produced in a country. GDP is used to measure the economic output of a country. The

growth of GDP is monitored heavily by the Federal Reserve to determine if the economy

is growing too slowly, if at all, or too quickly. The term recession refers to two

consecutive quarters of economic contraction in GDP. The GDP figures in the U.S. are

released quarterly, that is every 3 months.

Over the last 5 years GDP has gone from 14219.3 in 2008 to 15684.8 in the present day.

This represents an average increase rate of 3% over the next year. The GDP at the time that we

would open our business in January is estimated at 17098.27. This is a positive for our small

business from a financial and a sales stand point. With these figures I am confident in our

success chance in marketplace.

For small businesses, such as ours, GDP is an important measure of current business prospects.

With GDP on the rise as it is projected to in the next year small businesses profitability has a

greater probability of occurring. From a financial view our business looks more profitable and is

more likely to succeed, prospective investors and even banks are more confident in our ability to

pay back our loans. As GDP is on the rise it is a factor showing that there is enough economic

growth to ensure our continued profitability. GDP increasing will result in our planning for a

brighter future filled with expansions.

The Consumer Price Index or CPI is published by the bureau of labor statistics. It

measures the change in prices paid by consumers for a representative group of products

and services, such as transportation, food, and medical care, to give a few examples. The

CPI is used to measure inflation at a consumer level. The Consumer Price Index is used

as the economic-wide measure of inflation and is used to determine annual cost of living

adjustments to social security payments and employee paychecks.

This year the CPI reached an all-time high of 233.94 Index Points in September. At the

start of 2008 the CPI was at a level of 213 Index points. At an estimated average of 232 Index

points with increase from last year at 228.618 and gives an increase percentage of 2.27%. With

rate of increase CPI is expected to increase to 236.5 as of January 2014.

The United States Bureau of Labor Statistics measures two kinds of CPI, CPI for urban

wage earners and clerical workers (CPI-W), and the chained CPI for all urban consumers (C-

CPI-U). Of the two types, the C-CPI-U is a better representation of the general public, because it

accounts for about 87% of the population. This would add to the understanding of our consumers

and how it will be in the future.

CPI is one of the most used statistics for labeling periods of inflation or deflation. This is

because large rises in CPI during a short period of time typically denote periods of inflation.

While large drops in CPI during a short period of time usually show periods of deflation. This

would provide our business with a report of how well our supplies prices would change and if

other alternative products prices would fall.

Opportunity Cost

The other business ideas that we had come up with seemed to be either

unreasonable or not as profitable as the one that we have now. One business idea that we

had was breakfast carts. That idea failed with us because we thought that we lacked the

experience with food and no one had much passion towards this idea. The second idea

that we had was to start a Pawn Shop. This idea failed because we didn’t believe we

could make it apply to just college students. A third idea that we had was starting a

Laundry service. This idea we thought had potential to be profitable because we thought

we could use the free washing machines and dryers that Marian provides us. The

downfall of this idea is that we didn’t think college students would feel comfortable with

us handling their clothes. Also we believed that since our university provides the use of a

washer and dryer for free that most students would be frugal with their money and not

spend it on our service.

Financial Analysis

Product Price

The estimated level of sales is 400 t-shirts. The fixed cost per unit is $1.52 at the

estimated sales mark of 400 t-shirts. Which includes the heat press, printer and other

fixed costs. The variable cost per unit at the estimated sales mark of 400 t-shirts is $5.72.

This includes the price of t-shirts, ink, paper and pay role. The accounting profit per unit

is $4.76 at the estimated sales mark of 400 t-shirts. Our breakeven point is at 97 shirts.

Reason for Price

Simply Creative is a business that has to be flexible with our prices and the

demand for our product based on our consumer market, so if the macroeconomic climate

for our business states that our business will not be successful in the current climate we

will have to adjust our estimated level of sales or decrease our price.

Stated in our product pricing it cost of $5.72 in variable costs to make a t-shirt with a

design printed on it. We have different scenario analyses based on the quantity we believe we

will sell and the price we think that we can sell our product.

Scenario Analysis

In our Scenario Analysis chart below we see that if we price our t-shirts at a low price of

$10 our break-even point, this is when we have paid of our fixed cost per unit, is at 143 shirts. If

we only sell 200 shirts we would only pay off 72% of our loan off. In contrast if we sell the same

amount of shirts but it is mid-priced at $12 we would break-even at 97 shirts and would pay back

our loan 116.3% which would mean that we would have a profit to slit among the five of the

owners of the business. If we did this at a mid-quantity we would be able to pay off our loan and

accrue revenue in all pricings low, mid, and high.

Scenario Analysis Quantity Low Price $10 Mid Price $12 High Price $14Break Even Low Quantity 143 Shirts 97 Shirts 74 Shirts

Total Profit 200 Shirts $663.04 $1063.04 $1463.04Percent of Loan paid off 72% 116.3% 160%

Break Even Mid Quantity 143 Shirts 97 Shirts 74 ShirtsTotal Profit 400 Shirts $1669.04 $2469.04 $3269.04Percent of Loan paid off 182.6% 270% 357.7%

Break Even High Quantity 143 Shirts 97 Shirts 74 ShirtsTotal Profit 600 Shirts $2675.04 $3875.04 $5075.04Percent of Loan paid off 292.5% 423.9% 555%

Startup Capital

To begin Simply Creative, we need a loan or startup capital of $750 to help get our

business started. This money will allow us to purchase all of our fixed cost including our heat

press and printer.

Financial Statements

Income StatementThe process of creating Financial begins with the creation of an Income

Statements which is a summary of our revenue, expenses and our net income or loss for a

specific period of time. The Income Statements we created were at the beginning of the

competition as of the month ended May 10, 2014. The Income statement is a useful tool

since it reports the change in financial condition due to the operations of the company. It

also shows the major reason why business operations occur, to gain revenue, first.

The Revenue section of the Income Statements is listed as sales. The Sales line is found

by multiplying the price paid by your consumers by the total number of units sold, which in our

case is 12 multiplied by 400 T-shirts sold. The Expenses section of the Income Statements is

listed as Cost of merchandise sold, production expense, interest expense, and advertising

expense. The Cost of merchandise sold is found by multiplying the variable cost per unit, which

involves ink, printer paper, pay, and the t-shirt, by the total number of units sold, which in our

case is 5.72 multiplied by 400 T-shirts sold, which is $2288. The production expense which

involves the equipment needed for production such as heat press, printer, hangers and racks,

boxes, money box, and the program Photoshop, which comes up to $611. Interest expense takes

into account the interest paid for our $750 loan for three months, which is $15. Advertising

expense is the last expense in our statement at a total of $10 due to our use of social media. This

brings our total expenses up to $2924 with our net income of $1876.

Copy of the Simply Creative Income Statement

Retained Earnings The follow up to the income statement is the Retained Earnings Statement which reports changes

in financial condition due to changes in financial condition due to changes in retained earnings

for a period. The Retained Earnings are the portion of a corporation’s net income that is retained

in the business. The Retained Earnings are the earnings retained as the net income added from

the income statement minus the dividends. The increase in retained earnings are added to the

earnings retained for the corporations for the entire life of the business.

The Retained Earnings Statements is followed by the Statements of Cash Flows which

reports the change in financial condition due to the changes in cash during a period. The

Statements of Cash Flows is organized around the three business activities of financing,

investing, and operating. Any changes in cash must be related to one or more of these activities.

Copy of the Simply Creative Retained Earnings Statement

Our Statement begins with our Operating Activities which consist of the three major parts

of our Income Statement. The accounts are re-defined to show the flow of cash more accurately,

such as Sales being renamed as Cash received from customers which equals out to $4800. The

total operating activities account is renamed as the Cash payments for operating activities which

equals $2909. The interest expense is shown separately to show the amount of loans and interest

on rentals. The net income account from the income statement was renamed as the net cash flows

from operating activities.

The follow up to the Operating activities was the Investing activities which shows the

loan needed to be paid, the sale of common stock, and the payment of dividends. The entirety of

our loan, which is labeled as Cash received from short-term loans, is $750 with an interest of

only $15. The sale of Common Stock is labeled as the Cash received from the sale of Common

stock and is equal to $5 a dollar for each member of our group. The payment of dividends is

labeled as the Cash payments for Dividends is shown as $5 which pays back our shareholders to

reward them for our commitment. The Net cash flow from financing activities is equal to $750

due to receiving of capital stock being equal to the dividends paid out, with the only other factor

taken into account being the amount of the short-term loan, which is equal to $750.

Cash FlowThe final section to the Statements of Cash flows is the Net increase in cash

which is equal to $2626. This section shows the changes in cash over the course of the all

the businesses operations. The total change in Cash for the operation of our business is

$2626 due to the lack of a starting balance.

Copy of the Simply Creative Statements of Cash flows

Balance SheetThe last Financial Statement used by our business is the Balance Sheet. The

Balance sheet is divided up to the three key parts of the Accounting Equation, which are

Assets, Liabilities, and Stockholders Equity. The Balance sheet reports the financial

condition as of a point in time. This is in contrast to the income statement, retained

earnings statement, and statement of cash flows, which report changes in financial

condition for a period of time. The balance sheet, sometimes called the statement of

financial condition, is prepared using the accounting equation.

The Assets sections of the statement starts with the Current assets sub-section. Which

only consists of Cash and is equal $2626, this means that the total current assets is equal to

$2626. This is the only account in our Assets section and this results in our Total assets being

equal to $2626.

The Liabilities Section of the statement starts with Current liabilities sub-section. Which

only consists of the loans payable and is equal $750, this brings the total Current liabilities is

equal to $750. The only account in the Liabilities is the loans payable so the total liabilities equal

to $750. The Stockholders Equity section of this statement is the largest individual part of the

Statements of Cash flows. The statements sub-section consists of Dividends which equals $5 and

the retained earnings, shown in the retained earnings statement, which is $1871. The total

Stockholders equity is then brought to $1876, which then makes our total Stockholders equity

and Liabilities account equal to $2626 which balances out our accounts.

Copy of the Simply Creative Balance Sheet

Operations Plan

Forms of Organization

Our companies plans to pay ourselves in two ways. The first way is while we are

producing our shirts, we plan on paying ourselves 50 cents for every shirt a team member

makes. There will be a system put in place that will keep track of how many shirts

everyone makes. We will pay ourselves every week. At the end of the semester we will

split the profit left over. The profit will be split on how much work and time each

member puts towards our company, whether that be marketing.  For example if Nathan

decides to put in very little time and effort in to the company then he will get a small part

of the profit.

Time Sheet

Operation Plan

The operations plan is everything that we need to do before our business starts.

We have already been making flyers and attending SGA meetings every other Thursday.

Our advertising is an ongoing process though, so those things will continue when our

business is up and running. Once when we receive the loan, which we expect to receive

sometime before January 3, 2013. We will then order our equipment on January 3 and

expect it to be here by January 10. The day that we plan to set it up and get everything

ready to start running is January 13.

Gantt Chart

Organization of Company

We all do not have specific job descriptions because we should all be able to

perform every task in the process of making a t-shirt. One job is being the designer. The

designer has to use a program called Photoshop. This will help us get the designs on the

computer so that we could print them out on the special heat press paper that we have.

Then the task is to make the t-shirt, in order to do that you have to place the design on the

t-shirt which is on the heat press and then use the heat press to get the design on the t-

shirt. Those are the two things that we need to be able to do in order to make a t-shirt. It

is not a complicated process so there is not a need to divide certain job titles to

individuals, since we all will be able to do this process.

Process Flow

Simply Creative process flow is steps that we will be taking every time we have

an order for shirts. The first step will to meet with the club heads individually and get

preorders. This will help us to know how many shirts the club will need, what colors and

design they want on the shirts, and what sizes they need. After that our next step will be

to order the shirts, ink, and paper. While we are waiting our supplies to arrive we will

check in with Marians marketing office to make sure that clubs logo was approved. Once

the shirts, ink, and paper arrive we will start actually making the shirts. But this steps

time varies depending on the size of the clubs shirt order. The final step will be delivering

the finished product to clubs. This whole process should only take about ten days to

finish.

Marketing Plan

Promotion

Our marketing plan is unique from other businesses because we know exactly

where our target market is. Our target market meets every other Thursday each month at

meetings called the SGA (Student Government Association). The SGA is where all the

club heads meet. All 30 club heads are present to represent their own club. So we are

selling to 30 people. We will do this by being present at the meetings like we have been

to develop a trust and good relationship with the customer. The awareness, intent, and

purchase is there for our product. Simply Creative already has two pre-orders that come

to about 107 shirts that we need to make. The demand for our product is clearly there

and it is shown in the survey.

Logo and Motto

Don’t debate, Simply Create!

Preorder Form

Flyer

Guaranteed Sales

Simply Creative already has two preorder! The company has gotten two of the clubs at

Marian University to promise to buy from us if we ever decide to open this business. This is very

awesome for our company because we will have already have broken our breakeven point so all

of our fixed costs are paid off as soon as we open up our business.

Don’t debate, simply create

Conclusion

Simply Creative is a very profitable business. We only need a loan of $750 and

will be able to pay it back 100% plus interest by the end of the quarter. Our profit which

is our revenue minus our expenses would end up to be $1876 will be split up at the end of

the quarter based on our hours that each individual put forth towards the business. As

you can see it is very profitable, but it is also easy to run. Once when you have t-shirt

design done, it takes about a minute and thirty seconds to complete one t-shirt. So, time

wise this will be a very manageable operation. The reasons that we will succeed is that

we have two preorders that put us past the breakeven point and have an existing

relationship with our customers. So remember “don’t debate and simply create.”