Considering that the two roommates work a total of 4 hours every night, it means that they could process up to eight orders a night. Another aspect that must be taken into consideration is the order processing. In this particular instance, taking and confirming the order also takes a certain amount of time and another important feature is the actual steps taken in doing so. As such, the orders will be sent online via email and the bakers will confirm with a reply. The actions should not take as much as to interfere with the previous calculi, but it is important to have a system that announces the bakers when a new order is placed. In other words, they cannot constantly pay attention to the computer display and see if they have a new mail or not. Therefore, they would have a system that rings or makes a particular noise whenever email is received.

In terms of financial data, the company already possess the machineries needed in the processing process. Other viable information reveal that for baking one dozen of cookies, the roommates will have to spend $0.60 for ingredients and $0.10 per box, totalling to a sum of $5.6 for one night of eight orders. The time spent must also be valued...

Also considering that the cookie business has to register profits, they will implement a mark-up of 60%. The final retail price of one box of cookies will be of $2.24. During a night with eight orders, the small business will make sales revenues of $17.92 with a profit of $12.32, 6.16 for each of the two roommates.
Before actually opening the business, an analysis on the internal and external features must be conducted, and this is organized under the SWOT analysis:

Strengths high quality products fresh and customized cookies opened at late hours Weaknesses small business and limited numbers of available orders per night (max eight) reduced profits for the time invested limited gadgets and old technologies Opportunities the serving of hungry students at late hours future growth and the expansion of the conducted operations Threats competition it is uncertain how the students will perceive the business and if they will order cookies All in all, the idea forwarded by the two roommates is viable and stands increased chances of success. It all depends on the quality of the cookies and on respecting the commitments made…