(Centrals complete business plan is provided in Appendix 1.)   Agency     I like to allow room for mistakes in my forecast, so this sales forecast seems like overkill; my experience shows the overage is needed.     Since its harder to find qualified people than it is to find job openings, Ill concentrate on finding people after I build a backlog of openings. I estimate I can find about 10 job openings per week. I will allow myself two weeks to find 20 job openings. After the first 20, Ill get plenty of openings by referrals and repeats. My income goal is to gross $3,000 to $4,000 per month, and I know that the average job order filled is worth $500 to $600 in gross fees, so filling only 10 openings per month should give me about $5,000 to $6,000 in gross fees.     Finding good people is the hard part. It takes me up to 20 interviews to find one excellent person. Some of these interviews are done in a few minutes over the phone, but just the same, I allow one hour per interview. It takes an average of three good people sent out on interviews to fill one job. Of course, once I have a good person, I send that person out on every interview I can.     This means that to fill six to eight job orders per month and meet my gross income goal, I need 25 to 30 good people on file. Since it takes an average of one hour per person and 20 interviews to get one good person, I have a lot of interviewing to do. I can average five to eight per day, and it will take me about 60 days of interviewing to build a base of qualified people. I anticipate three months of fairly low income before I begin to reach my income goals.           c. Manufacturing or Wholesale Business Sales Revenue Forecast     If you plan to be in a manufacturing or wholesale business, read Sections F1a and F1b, just above, and combine some of the concepts to estimate your sales volume. If you know as much about your business as you should, it shouldnt be difficult to develop a reasonable estimate. If youre having great difficulty, the chances are that you need to learn more about your business.     Example:Patty plans to import and wholesale modems for Acme computers. Acme has told her that they have sold 100,000 computers to date and projections show about 1,000 per month for the next three years. Patty realizes she doesnt know what percentage of Acme owners will want modems and decides to conduct a mail survey of Acme owners before completing her sales forecast.     d. Project Development Sales Revenue Forecast     Project developers are not required to complete a monthly sales revenue forecast. They need to know the likely amount they can sell the project for before they begin work; all revenue comes when the project is sold.     2. Forecast Fixed Costs     For most small businesses, the difference between success and failure lies with keeping costs down. Many smart people start successful businesses in a spare room in their house, the corner of a warehouse or a storefront in a low-rent neighborhood. Unfortunately, others sink their original