Fee list of milk tea shop

The following is a list of possible tea shop costs:

| Cost Item | Cost Detail | Cost Proportion |

| - | - | - |

| Material cost | Milk tea raw materials, syrup, cups, straws and packaging bags |45%|

| Labor costs | Staff salaries, social security and welfare |20%|

| Lease fee | Store rent and property management fee | 10%|

| Water and electricity | Water and electricity | Gas |5%|

| Equipment loss | Equipment maintenance, repair and spare parts replacement | 8%

| Publicity expenses | Advertising and promotion expenses |5%|

| Tax cost | VAT and business tax |7%

The total cost rate is 100%.

It is worth noting that the expense list is for reference only, and the specific expense ratio and various expense details will be different due to different regions, store sizes and business strategies.