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I really think the bulb amount is very very low for a salon that size............and only a once a year change? A busy salon would definitely change their bulbs more than once a year. Why are you paying property tax if you're renting the building? I'm sure you could cut some of these costs if you shopped around.......like the accountant seems pretty high, and cell phone bills too. Also, the lotion cost seems very low. If they are only making $12,000 a year selling lotion.......they are missing the boat for a salon of that size.
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