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  First Step
Quality Concept
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Start Up Fees
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  Estimated Low Estimated High
  Initial Franchise Fee 27,000 27,000
  Initial Rent & Deposit 4,000 12,000
  Initial Inventory 4,000 5,000
  Leasehold Improvements 50,000 100,000
  Signage 2,800 8,000
  Furniture, Fixtures and Decor Items 18,000 22,000
  Equipment Package 30,000 40,000
  Grand Opening 4,000 8,000
  Pre-Opening Salaries 1,000 4,000
  Travel for Initial Training 2,200 4,400
  Start-Up and Supplies 200 400
  Insurance Deposit 500 2,000
  Business Licenses 200 1,200
  Printing 1,000 1,500
  Uniform and Logo Items 300 500
  Petty Cash 100 100
  Utility Deposits 500 2,000
  Legal & Accounting Fees 750 1,500
  Architectural Fees 5,000 10,000
  Smallwares 3,500 4,000
 Cash Register System & Computer Hardware &  Software 5,000 10,000
  Office Equipment, Furniture & Supplies 2,000 2,500
  Telephone and Music System 800 1,000
  Local Marketing Expenditures(1st 3 months) 300 300
  Service Fees - 1st 3 Months 2,600 2,600
  
     

Total Initial Investment $163,350 to $267,100, plus Working Capital of $15,000 to $50,000.



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