Rio-Werner Corporation owns Rio's Sandwiches, a fast-food restaurant in New Jersey. It wants to operate in five cities on the west coast by means of franchisees which make and sell all menu items from Rio's Sandwiches

Development costs are best described as:

A) costs that are associated with individual products that do not vary with sales volume. B) expenses involved in bringing new products to the market. C) costs that must ultimately be covered by revenues from individual products, but are not associated with any one product. D) the per-unit costs of making the product or delivering the service.

In addition to the elements that are usually included in a business plan, a start-up business would also need to include information on ________

A) competition B) operations C) capitalization D) customer benefits E) management