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Food

Beverage
Brain Food
Room Rental
Charging
School Supplies
Printing
Computer Rental

Rice Meals
January
February
March
April
May
June
July
August
September
October
November
December
Annual Total
Average Monthly

Brain Food
810
1215
1350
1395
1575
1350
1440
1395
1350
1395
1350
1575
16200
1350

Notes
3 meals
x 10 orders per meal

945
980
1350
1456
1215
1200
1101
1350
1135
1350
1078
1240
14400
1200

based on minimum capacity of 50 persons

Beverages

apacity of 50 persons

950
1050
1100
1350
1300
1200
1200
1400
1100
1200
1050
1500
14400
1200

1800
1600
1400
1200
1000
800
600
400
200
0

Rice Meals
Brain Food
Beverages

Room Rental
January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly

Charging
238
275
500
237
250
200
225
250
275
300
325
525
3600
300

10 times a day
300/ per room

Computer Rental
1190
150
1375
220
2500
100
1185
105
1250
120
1000
90
1125
95
1250
150
1375
180
1500
210
1625
140
2625
240
18000
1800
1500
150

50 hours per day


P70/ per hour

5 hours per day


P25/hour

3000
2500
2000
1500
1000
500
0

Room Rental
Charging
Computer Rental

Printing
January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly

m Rental

rging

puter Rental

1250
1250
1500
1750
1625
1375
1500
1750
1375
1750
1375
1500
18000
1500

January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly

50 pages per day


P2 for black & white, P3 for colored (applicable to long & short)

Printing
2000
1800
1600
1400
1200
1000
800
600
400
200
0

Book Borrowig
38
50
63
63
50
38
38
50
63
50
50
50
600
50

50 borrowers per month


ored (applicable to long & short)

Printing

Printing

School Supplies

Membership
125
133
150
167
167
125
125
150
158
175
167
158
1800
150

5 Bundles/day
P35/ bundle based highest selling price

Printing

200
180
160
140
120
100
80
60
40
20
0

20
22
24
26
27
30
33
36
40
44
48
53
403

Based on 10% increase per month

Book Borrowig
School Supplies
Membership

ok Borrowig

hool Supplies

embership

Rice Meals
January
February
March
April
May
June
July
August
September
October
November
December
Annual Total
Average Monthly

Price/Meal
810 PHP
1215 PHP
1350 PHP
1395 PHP
1575 PHP
1350 PHP
1440 PHP
1395 PHP
1350 PHP
1395 PHP
1350 PHP
1575 PHP
16200 PHP
1350 PHP

Notes
3 meals
x 10 orders per meal
P119

119
119
119
119
119
119
119
119
119
119
119
119
119
119

Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP

96,390
144,585
160,650
166,005
187,425
160,650
171,360
166,005
160,650
166,005
160,650
187,425
1,927,800
160,650

Brain Food

Price/Item
945 PHP
980 PHP
1350 PHP
1456 PHP
1215 PHP
1200 PHP
1101 PHP
1350 PHP
1135 PHP
1350 PHP
1078 PHP
1240 PHP
14400 PHP
1200 PHP

79
79
79
79
79
79
79
79
79
79
79
79
79
79

Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP

based on minimum capacity of 50 persons


P79

Beverages
74,655
77,420
106,650
115,024
95,985
94,800
86,979
106,650
89,665
106,650
85,162
97,960
1,137,600
94,800

950
1050
1100
1350
1300
1200
1200
1400
1100
1200
1050
1500
14400
1200

based on minimum capacity of 50 perso


P83 - based on average sales price of a

Price/Beverage
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83
PHP
83

Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP

78,850
87,150
91,300
112,050
107,900
99,600
99,600
116,200
91,300
99,600
87,150
124,500
1,195,200
99,600

minimum capacity of 50 persons


ed on average sales price of all beverages

January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly

Room Rental Rental Price


Sales
238
300 PHP
275
300 PHP
500
300 PHP
237
300 PHP
250
300 PHP
200
300 PHP
225
300 PHP
250
300 PHP
275
300 PHP
300
300 PHP
325
300 PHP
525
300 PHP
3600
300 PHP
300
300 PHP

10 times a day
300/ per room

71,400
82,500
150,000
71,100
75,000
60,000
67,500
75,000
82,500
90,000
97,500
157,500
1,080,000
90,000

Charging
Price/Hr
Sales
1190
70 PHP
1375
70 PHP
2500
70 PHP
1185
70 PHP
1250
70 PHP
1000
70 PHP
1125
70 PHP
1250
70 PHP
1375
70 PHP
1500
70 PHP
1625
70 PHP
2625
70 PHP
18000
70 PHP
1500
70 PHP

50 hours per day


P70/ per hour

83,300
96,250
175,000
82,950
87,500
70,000
78,750
87,500
96,250
105,000
113,750
183,750
1,260,000
105,000

Computer Rental
Price/Hr
150
25
220
25
100
25
105
25
120
25
90
25
95
25
150
25
180
25
210
25
140
25
240
25
1800
25
150
25

5 hours per day


P25/hour

Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP

Printing
3,750
5,500
2,500
2,625
3,000
2,250
2,375
3,750
4,500
5,250
3,500
6,000
45,000
3,750

Price/Page
1250
1250
1500
1750
1625
1375
1500
1750
1375
1750
1375
1500
18000
1500

50 pages per day


P2 (long or short)

Sales
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP
2 PHP

2,500
2,500
3,000
3,500
3,250
2,750
3,000
3,500
2,750
3,500
2,750
3,000
36,000
3,000

Book Borrowing

Rental Price
38
50
63
63
50
38
38
50
63
50
50
50
600
50

50 borrowers per month


P10

Sales
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP
10 PHP

375
500
625
625
500
375
375
500
625
500
500
500
6,000
500

School Supplies
125
133
150
167
167
125
125
150
158
175
167
158
1800
150

5 Bundles/day
P35/ bundle based highest selling pric

Price/Bundle

Sales
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP
35 PHP

dle based highest selling price

Membership
4,375
4,667
5,250
5,833
5,833
4,375
4,375
5,250
5,542
6,125
5,833
5,542
63,000
5,250

Price/Month
20
22
24
26
27
30
33
36
40
44
48
53
403

50
50
50
50
50
50
50
50
50
50
50
50
50

Based on 10% increase per month


P50/month - renewable

Sales
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP

per month

1,000
1,100
1,200
1,300
1,350
1,500
1,650
1,800
2,000
2,200
2,400
2,650
20,150

Caf Laude
Income Statemet
For the month ended January
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies

PHP

Membership
Less: Variable Costs
Rice Meals
Brain Food

96,390
74,655
78,850
71,400
83,300
3,750
2,500
375
4,375
1,000
40,500
28,350

Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance

39,900

140,000
50,000
10,000
50,000
25,000

Net Income
Caf Laude
Income Statemet
For the month ended May
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs

PHP

187,425
95,985
107,900
75,000
87,500
3,000
3,250
500
5,833
1,350

Rice Meals
Brain Food

78,750
46,459

Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance

54,600

140,000
50,000
10,000
50,000
25,000

Net Income
Caf Laude
Income Statemet
For the month ended September
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs
Rice Meals
Brain Food
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
Net Income

PHP

160,650
89,665
91,300
82,500
96,250
4,500
2,750
625
5,542
2,000
67,500
34,050
46,200

140,000
50,000
10,000
50,000
25,000

Caf Laude
Income Statemet
For the month ended Februar
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
PHP

416,595

Membership
Less: Variable Costs
Rice Meals
Brain Food

PHP

108,750
307,845

PHP

275,000

Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance

PHP

32,845

Net Income
Caf Laude
Income Statemet
For the month ended June
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies

PHP

567,743

Membership
Less: Variable Costs

Rice Meals
Brain Food
PHP

179,809
387,934

PHP

275,000

Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance

PHP

112,934

Net Income

Caf Laude
Income Statemet
For the month ended Octobe
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
PHP

535,782

Membership
Less: Variable Costs
Rice Meals
Brain Food

PHP

147,750
388,032

PHP

275,000

Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance

PHP

113,032

Net Income

Caf Laude
Income Statemet
For the month ended February
Sales Revenue
PHP

144,585
77,420
87,150
82,500
96,250
5,500
2,500
500
4,667
1,100 PHP

502,172
Less: Variable Costs

60,750
29,400
44,100
PHP

134,250
367,922

25,000 PHP

275,000

PHP

92,922

Contribution Margin
Less: Fixed Costs

140,000
50,000
10,000
50,000
Net Income

Caf Laude
Income Statemet
For the month ended June
Sales Revenue
PHP

160,650
94,800
99,600
60,000
70,000
2,250
2,750
375
4,375
1,500 PHP

496,300
Less: Variable Costs

67,500
36,000
50,400
PHP

153,900
342,400

25,000 PHP

275,000

PHP

67,400

Contribution Margin
Less: Fixed Costs

140,000
50,000
10,000
50,000
Net Income

Caf Laude
Income Statemet
For the month ended October
Sales Revenue
PHP

166,005
106,650
99,600
90,000
105,000
5,250
3,500
500
6,125
2,200 PHP

584,830
Less: Variable Costs

69,750
40,500
50,400
PHP

160,650
424,180

25,000 PHP

275,000

PHP

149,180

Contribution Margin
Less: Fixed Costs

140,000
50,000
10,000
50,000
Net Income

ales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies

Caf Laude
Income Statemet
For the month ended March

PHP

Membership
ess: Variable Costs
Rice Meals
Brain Food

160,650
106,650
91,300
150,000
175,000
2,500
3,000
625
5,250
1,200

PHP

154,200
541,975

PHP

275,000

PHP

266,975

PHP

515,964

46,200

140,000
50,000
10,000
50,000
25,000

et Income

Membership
ess: Variable Costs

696,175

67,500
40,500

Beverages
ontribution Margin
ess: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance

ales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies

PHP

Caf Laude
Income Statemet
For the month ended July

PHP

171,360
86,979
99,600
67,500
78,750
2,375
3,000
375
4,375
1,650

Rice Meals
Brain Food

72,000
33,030

Beverages
ontribution Margin
ess: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance

50,400

Membership
ess: Variable Costs
Rice Meals
Brain Food

Beverages
ontribution Margin
ess: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance

et Income

PHP

275,000

PHP

85,534

PHP

559,195

PHP

143,940
415,255

PHP

275,000

PHP

140,255

140,000
50,000
10,000
50,000
25,000

et Income

ales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies

PHP

155,430
360,534

Caf Laude
Income Statemet
For the month ended November

PHP

160,650
85,162
87,150
97,500
113,750
3,500
2,750
500
5,833
2,400
67,500
32,340
44,100

140,000
50,000
10,000
50,000
25,000

Caf Laude
Income Statemet
For the month ended April
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs
Rice Meals
Brain Food
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
Net Income
Caf Laude
Income Statemet
For the month ended August
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs

Rice Meals
Brain Food
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
Net Income
Caf Laude
Income Statemet
For the month ended December
Sales Revenue
Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies
Membership
Less: Variable Costs
Rice Meals
Brain Food
Beverages
Contribution Margin
Less: Fixed Costs
Salaries
Lease
Advertising
Utilities
Maintenance
Net Income

af Laude
me Statemet
month ended April

PHP

166,005
115,024
112,050
71,100
82,950
2,625
3,500
625
1,350
1,200

PHP

556,429

PHP

170,130
386,299

PHP

275,000

PHP

111,299

PHP

566,155

69,750
43,680
56,700

140,000
50,000
10,000
50,000
25,000

af Laude
me Statemet
onth ended August

PHP

166,005
106,650
116,200
75,000
87,500
3,750
3,500
500
5,250
1,800

69,750
40,500
58,800
PHP

169,050
397,105

PHP

275,000

PHP

122,105

PHP

768,827

PHP

178,950
589,877

PHP

275,000

PHP

314,877

140,000
50,000
10,000
50,000
25,000

af Laude
me Statemet
th ended December

PHP

187,425
97,960
124,500
157,500
183,750
6,000
3,000
500
5,542
2,650
78,750
37,200
63,000

140,000
50,000
10,000
50,000
25,000

Rice Meals
January
February
March
April
May
June
July
August
September
October
November
December
Annual Rental
Average Monthly

Cost/Meal
810 PHP
1215 PHP
1350 PHP
1395 PHP
1575 PHP
1350 PHP
1440 PHP
1395 PHP
1350 PHP
1395 PHP
1350 PHP
1575 PHP
16200 PHP
1350 PHP

Notes
3 meals
x 10 orders per meal
P50 - variable cost

50
50
50
50
50
50
50
50
50
50
50
50
50
50

Variable Costs
PHP
40,500
PHP
60,750
PHP
67,500
PHP
69,750
PHP
78,750
PHP
67,500
PHP
72,000
PHP
69,750
PHP
67,500
PHP
69,750
PHP
67,500
PHP
78,750
PHP
810,000
PHP
67,500

Brain Food

Cost/Item
945 PHP
980 PHP
1350 PHP
1456 PHP
1215 PHP
1200 PHP
1101 PHP
1350 PHP
1135 PHP
1350 PHP
1078 PHP
1240 PHP
14400 PHP
1200 PHP

30
30
30
30
30
30
30
30
30
30
30
30
30
30

Variable Costs
PHP
28,350
PHP
29,400
PHP
40,500
PHP
43,680
PHP
36,450
PHP
36,000
PHP
33,030
PHP
40,500
PHP
34,050
PHP
40,500
PHP
32,340
PHP
37,200
PHP 432,000
PHP
36,000

based on minimum capacity of 50 persons


P79
P30 - variable cost

Beverages
950
1050
1100
1350
1300
1200
1200
1400
1100
1200
1050
1500
14400
1200

based on minimum capacity of 50 persons


P83 - based on average sales price of all b
P42 - variable cost

Cost/Beverage
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP
PHP

42
42
42
42
42
42
42
42
42
42
42
42
42
42

Variable Costs
PHP
39,900
PHP
44,100
PHP
46,200
PHP
56,700
PHP
54,600
PHP
50,400
PHP
50,400
PHP
58,800
PHP
46,200
PHP
50,400
PHP
44,100
PHP
63,000
PHP
604,800
PHP
50,400

d on minimum capacity of 50 persons


based on average sales price of all beverages
variable cost

Month
January

Monthly Cash Inflows


PHP
32,845

February
March
April
May
June
July
August
September
October
November
December
Annual Cash Inflow

92,922
266,975
111,299
112,934
67,400
85,534
122,105
113,032
149,180
140,255
314,377
PHP

1,608,858

=
=
=

Expected Annual Net Income/ Average Investme


1 ,608,858 / 2, 694, 410
59.71%

Payback Period
(Yearly Basis)

=
=
=

Cost of Capital Investment/Net Annual Cashflow


2, 694, 410 / 1, 608858
1.67
years payback period

Payback Period
(Monthly Basis)

=
=
=
=

As of October of the 2nd Year, Net Cash Flow =


Remaining for November = PHP 80, 506/ PHP 1
For a total of 21.54 months payback period
1.80 years payback period

Annual Rate of Return


(Yearly Basis)

me/ Average Investment

t/Net Annual Cashflow

payback period

Year, Net Cash Flow = PHP 2, 613, 904 which is 21 months payback period
= PHP 80, 506/ PHP 149, 180 which is 0.54 months payback period
hs payback period

Month
January
February
March
April
May
June
July
August
September
October
November
December
Annual

Rice Meal
PHP
96,390.00
PHP
144,585.00
PHP
160,650.00
PHP
166,005.00
PHP
187,425.00
PHP
160,650.00
PHP
171,360.00
PHP
166,005.00
PHP
160,650.00
PHP
166,005.00
PHP
160,650.00
PHP
187,425.00
PHP
1,927,800.00

Month
January
February
March
April
May
June
July
August
September
October
November
December
Annual

Room Rental
Charging
Computer Rental
PHP
71,400.00 PHP
83,300.00 PHP
3,750.00
PHP
82,500.00 PHP
96,250.00 PHP
5,500.00
PHP
150,000.00 PHP
175,000.00 PHP
2,500.00
PHP
71,100.00 PHP
82,950.00 PHP
2,625.00
PHP
75,000.00 PHP
87,500.00 PHP
3,000.00
PHP
60,000.00 PHP
70,000.00 PHP
2,250.00
PHP
67,500.00 PHP
78,750.00 PHP
2,375.00
PHP
75,000.00 PHP
87,500.00 PHP
3,750.00
PHP
82,500.00 PHP
96,250.00 PHP
4,500.00
PHP
90,000.00 PHP
105,000.00 PHP
5,250.00
PHP
97,500.00 PHP
113,750.00 PHP
3,500.00
PHP
157,500.00 PHP
183,750.00 PHP
6,000.00
PHP
1,080,000.00 PHP
1,260,000.00 PHP
45,000.00

Adjusted Brain
Food Dapat

442009

Brain Food
Beverages
PHP
74,655.00 PHP
78,850.00
PHP
77,420.00 PHP
87,150.00
PHP
106,650.00 PHP
91,300.00
PHP
115,024.00 PHP
112,050.00
PHP
95,985.00 PHP
107,900.00
PHP
94,800.00 PHP
99,600.00
PHP
86,979.00 PHP
99,600.00
PHP
106,650.00 PHP
116,200.00
PHP
89,665.00 PHP
91,300.00
PHP
106,650.00 PHP
99,600.00
PHP
85,162.00 PHP
87,150.00
PHP
97,960.00 PHP
124,500.00
PHP
1,137,600.00 PHP 1,195,200.00

PHP

6,770,750.00

Sales Revenue

Less: Variable Costs

Contribution Margin
Less: Fixed Costs

Net Income

PHP 200,000.00
PHP 180,000.00
PHP 160,000.00
PHP 140,000.00
PHP 120,000.00
PHP 100,000.00
PHP 80,000.00
PHP 60,000.00
PHP 40,000.00
PHP 20,000.00
PHP -

Printing
Book Borrowing
PHP
2,500.00 PHP
375.00
PHP
2,500.00 PHP
500.00
PHP
3,000.00 PHP
625.00
PHP
3,500.00 PHP
625.00
PHP
3,250.00 PHP
500.00
PHP
2,750.00 PHP
375.00
PHP
3,000.00 PHP
375.00
PHP
3,500.00 PHP
500.00
PHP
2,750.00 PHP
625.00
PHP
3,500.00 PHP
500.00
PHP
2,750.00 PHP
500.00
PHP
3,000.00 PHP
500.00
PHP
36,000.00 PHP
6,000.00

Rice Meal
Brain Food
Beverages

School Supplies
PHP
4,375.00
PHP
4,666.67
PHP
5,250.00
PHP
5,833.33
PHP
5,833.33
PHP
4,375.00
PHP
4,375.00
PHP
5,250.00
PHP
5,541.67
PHP
6,125.00
PHP
5,833.33
PHP
5,541.67
PHP
63,000.00

Membership
PHP
1,000.00
PHP
1,100.00
PHP
1,200.00
PHP
1,300.00
PHP
1,350.00
PHP
1,500.00
PHP
1,650.00
PHP
1,800.00
PHP
2,000.00
PHP
2,200.00
PHP
2,400.00
PHP
2,650.00
PHP
20,150.00

Caf Laude
Income Statemet
For the year ended December 31

Rice Meals
Brain Food
Beverages
Room Rentals
Charging
Computer Rentals
Printing
Book Rentals
School Supplies

Membership
Rice Meals
Brain Food
Beverages

Salaries
Lease
Advertising
Utilities
Maintenance

Rice Meal
Brain Food
Beverages

PHP 200,000.00
PHP 180,000.00
PHP 160,000.00
PHP 140,000.00
PHP 120,000.00
PHP 100,000.00
PHP 80,000.00
PHP 60,000.00
PHP 40,000.00
PHP 20,000.00
PHP -

ed December 31

PHP

1,927,800
1,137,600
1,195,200
1,080,000
1,260,000
45,000
36,000
6,000
63,000

Room Rental
Charging
Computer Rental
Printing
Book Borrowing
School Supplies
Membership

20,150

PHP

6,770,750

PHP

1,861,892
4,908,858

PHP

3,300,000

PHP

1,608,858

810,000
447,092
604,800

1,680,000
600,000
120,000
600,000
300,000

om Rental

arging

mputer Rental

nting

ok Borrowing

hool Supplies

mbership

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