Assumptions: 1. Ability to mow 4 yards per hour. Eagle Lawn Care is currently able to mow 2 yards per hour by John Wingfield supplying the labor. John is currently using a push mower with a cutting width of 21 at a top speed of 2.5 mph (walking speed). Theoretically, by adding an employee, mowing 4 yards per hour could be achieved. However, John realizes that no one will be willing or able to work as hard and efficiently as himself. John is counting on only being able to mow 3 yards an hour with an added employee. In order to meet the business plan production rate of 4 yards per hour, John will add a total of 2 employees. In addition, Eagle Lawn Care will purchase 2 new mowers capable of a cutting with of 32 to 36 at a top speed of 7 mph. Theoretically: this could increase the number of yards to 6 per hour. Currently, unloading/loading of equipment and travel time takes approximately 3 minutes per yard. Careful planning of each days mowing schedule will be required to keep drive time between yards to a minimum. Eagle Lawn Cares total marketing area only takes a total of 7 to 8 minutes to drive from one end to the other. 2. Frequency of mows per month. No mowing will take place during the months of December, January and February. During the month of March, only 2 mows per month will be necessary due to limited lawn growth. The marketing plan calls for 60 yards to be under contract for the month of March. The month of April will require an additional 20 yards to be under contract being mowed once a week. The months of May, June, July, August and September call for a total of 120 yards per week to be mowed once per week. As lawn grown slows during the month of October, only 60 yards mowed 2 times per month is forecast. The month of November indicates only 40 yards mowed 2 times per month (mainly leaf removal). 3. Revenue per yard. Eagle Lawn Cares average charge per yard is $25.00. This price is below the $30.00 average cost of the competition. This will initially be used to increase Eagle Lawn Cares market share. Excellent customer service will be the key to maintaining the customer base. 4. Gas per mow of .5 gal. During the summer of 2003, Eagle Lawn Care has carefully measured the amount of gas required to mow its marketing target 70 X 120 lot. This amount has averaged .5 gallons of gas per yard. The cost used for the 2004 projections is $1.75 per gallon.