Ovens, Refrigerators, Water Boilers, Dishwashers; the list goes Buy Email List on and will be specific for your business. All will have to be "commercial" specification as opposed to domestic equipment. FIXED COSTS, surprise, surprise, are those Buy Email List costs that will hopefully not change too much and are not related to sales. The "cost" of sales is a "variable cost.
Fixed costs are Shop Rent, Business Buy Email List Rates, Insurance, Electric and Gas services if arranged on a fixed monthly plan, Staff Wages, National Buy Email List Insurance (check out all costs relating to employment). Don't forget your own Buy Email List wages! Telephone Rental, Broadband tariff, WiFi costs - you get the idea. VARIABLE COSTS are Buy Email List related to the cost of producing and providing anything that you sell.
For example: Coffee beans, milk, sugar, coffee Buy Email List syrups and sauces, disposable cups. Crockery cups would be a fixed cost but that would depend upon if you and staff have "butter fingers". All other drinks, food and any other Buy Email List consumables that are used as a result of you making "sales". Other variables that are not quite as obvious are Advertising and Promotion. It may not be something you do all the Buy Email List time therefore.