After calculating the unit cost for each product, we found out that making one piece of Belgium Waffle costs RM4.26; Classic Waffle costs RM7.43; Smoothies costs RM4.93. Therefore, we applied the cost-plus pricing strategy to set the selling prices. As a result, we get 64% profit margin for Belgium Waffle; 17% for classic waffle; and 38% for smoothies. Although the gross profits are not high, we believe that the mark-up is enough for our business to reach break-even.