1. Section 2.11

2.  Cost of Sales -Product inventory, raw materials, manufacturing equipment, shipping, packaging, shipping insurance, warehousing.

3.  Professional Fees – Setting up legal aspects for your business. (i.e. trademark, copyrights, patents, partnerships agreements) Theses may require lawyers and accountants

4.  Technology costs – computer hardware and software, cellphones, printers, internet, IT support.

5.  Administrative Costs – Office supplies, rent, utilities, business insurance, desks, chairs, phones, and copiers.

6.  Sales and marketing costs – Stationery, advertising, mailings, tradeshow fees, public relations, and sponsorships.

7.  Wages and benefits - Employee salaries, payroll taxes, benefits, workers compensation.

8. http://www.howcast.com/videos/506560-how-to-calculate-start-up-costs-restaurant-business/