These are the important bits... The facts and figures regarding the business plan. The money and costs state that each unit will cost £4.70 to make. We will be selling the product at £8. This leaves for a potential profit of £3.30 per unit, and if all units are sold a total profit of £66. Our potential losses however could stand at £94 if we fail to sell any t-shirts, and i recognise that we must sell 12 t-shirts in order to break even from this project with i would regard as a very reasonable target.