A BUSINESS PLAN PROPOSAL OF

Submitted to:
MR. CIRILO ADORABLE

QUENCHERS
KAPENG
NETIBO

MARGAJA, GLENN JAY

TULAYTAY, JAY-ANN

0
QUENCHERS TABLE OF CONTENTS

I. EXCUTIVE SUMMARY
A. Type of Business
Nature
Name
Product and Services
B. Management, Marketing and Financial Highlights
C. Socio- Economic Contributions

II. MARKETING PLAN

A. Product and Services to sell

B. Target Market
Area Coverage
Consumer/ Customer
C. Demand and Supply Analysis
Total Potential Demand
Present Competition
D. Projected Sales
In Volume and in pesos
E. Marketing program/ Strategies
Practices of Competitors
Own Marketing Program/ Strategies
F. Marketing/ Selling Expenses

III. OPERATIONS PLAN

A. Technical Production Description

B.Operations Process
Step by Step Procedure
Duration Per Step per Batch
Labor and machine Requirements per Step
C .Production Schedule
Monthly Schedule
D. Labor requirement
 E. Machinery/ Equipment Requirement
F. Raw Materials Requirement
G. Business Location
H. Plant Layout
I. Waste Disposal System
J. Quality Control System
K. Production Cost

IV. ORGANIZATIONAL PLAN

A. Legal Form of the Business

B. Organizational Structure
C. Qualifications of Officers
D.Office Equipment
E. Gantt Chart o Activities

V. FINANCIAL PLAN
A. Total Project Cost
B. Sources of Financing
C. Projected Financial Statement
Pro Forma Cash Flow Statement
Pro Forma Income Statement
Pro Forma Balance Sheet
D. Profitability Indices
Return on Investment
Payback Period
Net Income: Sales Ratio

E. List of Assumptions Used

F. Schedules
Projected sales
Projected Sales Volume
Fixed Capital Investment
I. Executive Summary

A. Type of Business
1. Nature
Quenchers Kapeng Netibo is new in the coffee house
industry. Despite the dominance of many coffee house
around the Junquera StreetCebu City, we can compete
because our service offers a unique thirst quenching idea
with an exceptional ambiance of a cozy library. We are
targeting specific segments in the consumer and business
market, taking advantage of the industry’s higher demand on
coffee at the same time a good place to stay while making
some paper works.

Mission
Quenchers will make its best effort to create a unique
product where customers can enjoy their coffee and do their
assignments and whatsoever,they can also socialize with
each other in a comfortable and relaxing environment while
enjoying the best brewed coffee and different provincial
specialty. We will be in the business of helping our
customers to relieve their daily stresses by providing piece
of mind through great ambience, convenient location,
friendly customer service, and products of consistently high
quality. Quenchers will invest its profits to increase the
employee satisfaction while providing stable return to its
contributing owner.

Objectives
 Create a solid concept in the industry and track
performance in order to begin expanding to other
markets within three years.
 Bring in to the market the taste of unique coffee
experience.
  Achieve an increase in sales of 20% on the succeeding
years.
 Create a name in the coffee industry.

2. Name:
The name - Quenchers Kapeng Netibo is a distinctive title of
our new business. Simply, the word quenchers came from
the root word quench which means to satisfy. And literally
NETIBO is a concept of native coffee offers which are
coffee from roasted peanut and cacao.

3. Products/Services:

Our main product which is the provincial coffee

namely: the Kapeng Mani and Kapeng Cacao. The price per
cup is 15 pesos based on the pricing standard computed in
consideration of the costs and expenses rendered in making
the product.

As part of our patronization on the different provincial

coffee, we also serve various combos to delight the cravings
of our segments, since coffee is part of every human’s lives.
Part of our service is the free book reading and magazines,
newspapers and etc. to promote good study habits and
pastime which is now a days, new generation were computer
savvy and gadget addicts. Those coffees would be brewed in
accordance to its finest taste. The combos mixed there are
ready made bought from a supplier of native delicacies.
So the delightful combos are as follows which is at fixed
price of 50 pesos only:

 Kapeng Mani with suman

 Kapeng Kakaw with puto
 B. Management, Marketing and Financial Highlights

Based on the business’ projections, contain within this

Business Plan, the future of this Quenchers Kapeng Netibo
appears bright. With the diligent effort of the management, the
company is projected to experience sales growth,
profitability, and positive cash flow over the three-year
projection period.
Management has adopted marketing strategy that is guided
by the cost effectiveness of each advertising method and
campaign. Thus, the management comprises of competent,
knowledgeable and skilled staff which functions as team. We
will be accepting out of school youths who need the job. The
overall management will be the responsibility of the owner of
the business.
Marketing Highlights are as follows:

STRENGTHS
WEAKNESSES
> Unique OPPORTUNITY
coffee house >Struggle to THREAT
among others meet the
(OFFERS customer’s >Increasing
PROVINCIAL needs >Increasing
COFFEE) sales level of
>A limited opportunities competition
>Convenient
and very
marketing as people
helpful to the budget to become around the
prospective develop familiar with place
customers brand the new
> Affordable awareness market deal
product offers
( LOWER >Adjustment
PRICES
AMONG s to market’s
OTHER) first
challenges
3000000
PRO FORMA INCOME STATEMENT
2500000

2000000

1500000

1000000

500000

-500000

Sales Cost of Goods Sold

Less: Operating Expenses:
Less: Operating Expenses: Operating supplies
Less: Operating Expenses: Advertising Expense
Less: Operating Expenses: Rent Expense
Less: Operating Expenses: Miscellaneous Expense
Total Operating Expense
Net Profit
Less: Operating Expenses: Salaries and Wages
Less: Operating Expenses: Repairs and maintenance
Less: Operating Expenses: Legal and professional
Less: Operating Expenses: Utilities Expense
Less: Operating Expenses: Depreciation Expense
Other Expenses (Space Renovations)

In addition to following diligently this Business Plan to

maintain the safeguards for successful business operations and
achieving the financial projections,( all the projections were
made on monthly basis on its first year of operation to show
transparency and quarterly computations were made on the
succeeding to years),the current financial chart highlights are
shown here in:
 PRO FORMA BALANCE SHEET
6000000

5000000

4000000

3000000

2000000

1000000

-1000000

Current Assets Cash

Current Assets Operating Supplies
Current Assets Less: Operating supplies used
Current Assets Prepaid Rent
Non- Current Assets
Non- Current Assets Equipments Furniture and Fixtures
Non- Current Assets Equipments Stainless steel programmable Coffee maker
Non- Current Assets Material Air Conditioner unit
Non- Current Assets Material Small Wares and miscellaneous items
Non- Current Assets Less: Depreciation Small Wares and miscellaneous items
Total Non- Current Assets
Owner's Equity
Owner's Equity Capital
Less:
Less: Withdrawals
Total Equity
 PRO FORMA CASH FLOW STATEMENT

-1000000 0 1000000 2000000 3000000 4000000 5000000 6000000

NET INCREASE (DECREASE) IN CASH Cash Balance at the end of the period
NET INCREASE (DECREASE) IN CASH Add: Cash balance at the beginning of the period
NET INCREASE (DECREASE) IN CASH
CASH FLOWS FROM FINANCING ACTIVITIES Withdrawal by owner
CASH FLOWS FROM FINANCING ACTIVITIES Cash received as investment by owner
CASH FLOWS FROM FINANCING ACTIVITIES
CASH FLOW FROM INVESTING ATIVITIES Furniture and Fixtures
CASH FLOW FROM INVESTING ATIVITIES Air Conditioner unit
CASH FLOW FROM INVESTING ATIVITIES Small wares and miscellaneoous items
CASH FLOW FROM INVESTING ATIVITIES Coffee Maker
CASH FLOW FROM INVESTING ATIVITIES
CASH FLOW FROM OPERATING ACTIVITIES Other Expenses (Space Renovations)
CASH FLOW FROM OPERATING ACTIVITIES Repairs and maintenance
CASH FLOW FROM OPERATING ACTIVITIES Operating supplies
CASH FLOW FROM OPERATING ACTIVITIES Advertising Expense
CASH FLOW FROM OPERATING ACTIVITIES Miscellaneous Expense
CASH FLOW FROM OPERATING ACTIVITIES Utilities Expense
CASH FLOW FROM OPERATING ACTIVITIES Rent Expense
CASH FLOW FROM OPERATING ACTIVITIES Legal and Professional Expenses
CASH FLOW FROM OPERATING ACTIVITIES Salaries and Wages
CASH FLOW FROM OPERATING ACTIVITIES Cost of Goods Sold
CASH FLOW FROM OPERATING ACTIVITIES CASH DISBURSEMENTS
C. Socio-Economic Contributions
This coffee house generates significant impact to the
economy especially in the areas of:

 It helps stimulate economic growth by providing

employment opportunities to people.
 Moreover, it also strengthens patriotism, as such, this
are key points ofthe project as generations changes
from time to time, coffee culture changes so as the
taste preferences of the people that is why through
Quenchers, coffees from provinces came closer to the
city for it not to fade but to remain in the changing
fortunes of time.
 It help bridging the gap between old and new
generations and the people from the urban and rural
community through bringing into the market the taste
of province into the heart of the city.
II. Marketing Plan

A. Product/Service to Sell
- The following are the products to be sold in the
coffee house: (the price is only 15 pesos per cup.
We used reusable cup for customers who stay for
an hour to sip a delicious blend of coffee and
recyclable cup for on the go customers who are in a
hurry or wants to drink their coffees on their
chosen place of comfort.

 Kapeng Mani(coffee made from peanut)

-enjoy a wholesome coffee
experience from a roasted peanut
flavored coffee.

 Kapeng Kakaw ( coffee made from cacao

fruit)
-a delicious blend of chocolaty
taste of cacao or commonly known
as tablea.

- We also have delightful coffees to be

enjoyed in combo or in pairs. So the delightful combos are
as follows which is at fixed price of 50 pesos only:

 Kapeng Mani with suman

 Kapeng Kakaw with puto
 B. Target Market
-The covered area for this plan will be in Junquera
Street where the segments meet.
- The following are the top five market segments :
MARKET DESCRIPTIONS POTENTIAL
SEGMENTS NUMBERS
1.COLLEGE They had characteristics that are very 65
STUDENTS eager to try new.
2. Many workers do have some office works 40
OFFICEWOR to be done or meet deadlines
KERS
3. BUSINESS It is essential for business persons to have 35
PERSONS a proper place to meet and do some
informal/ formal transactions.
4.TRAVELER Some foreigners do have coffee cravings 20
S/ that is part of their daily life.
FOREIGNERS
5. SENIOR Known to be coffee lovers. They have this 20
CITIZENS cravings and somewhat tradition to have a
sip of coffee everyday

market segments
COLLEGE
STUDENTS
OFFICE
WORKERS
business persons
TRAVELERS/
FOREIGNERS
SENIOR CITIZENS
C. Demand and Supply Analysis

Based in the research, the demand for copy rises as

such proportional to the number of students taking tertiary or
college.With that, we made our location accessible to the
target segments.Cebu City, officially the City of
Cebu (Cebuano: Dakbayan sa Sugbo; Filipino: Lungsod ng
Cebu), is the capital city of the province of Cebu and is the
"second city" of the Philippines being the center of Metro
Cebu, the second most populous metropolitan area in the
Philippines after Metro Manila. Cebu is a 1st city income
class highly urbanized city where political governance is
independent and separate from the province of Cebu, and
according to the 2015 census, it has a population of
922,611 – making it the fifth most populated city in the
country. In the 2016 election, it had 631,003 registered
voters. Cebu City is a significant center of commerce, trade
and education in the Visayas Region that is the demand is
higher in the product, and on the supply side, there is enough
supply of peanut coffee and cacao coffee in the province
where the raw materials will be purchased.

D. Projected Sales
Per Month In Volume and In Pesos
 No. of COFFEE In volume In
ORDER Pesos
     
   
180 Regular Cup 180 *15 2,700.00/
/ day day
(price of coffee)
  X 30
81,000.00/
month

E. Marketing Program/Strategies
1. Practices of Competitors
 STARBUCKS COLON
o Settle-based coffee house chain known for
its signature roasts, light bites and WIFI
availability.

 OPPA CAFÉ
o Offers finger foods such as chips and
popcorn. Of course, they have this course of
milk tea with their very own Oppa milk tea
which ranges from 60-85 pesos ( also
depends on size)

 DA BANG CAFÉ
o Korean inspired café that had its grand
opening on May this year. This is located
along Junquera Street in Cebu City, near
Cebu business Hotel.
o One of the most chic and rustic café serving
Australian Brunch and dessert with a Korean
twist. The Café encompasses the full
experience from the delights of brunch,
aromatic premium coffee beans and
complemented with great music and
ambiance.
2. Own Marketing Program/Strategies

Strategic Assumptions:

 People want a better-tasting coffee drink

 Coffee drinkers want a more inviting
coffeehouse environment
 Coffee drinks are considered an affordable
luxury

 The sales plan is to begin to actively to

promote the company and its offerings as soon
as possible.
 The sales and marketing strategies must be
developed in unison and must find ways to
bring in new customers, followed by
converting new costumers into repeat
customers followed by maintaining repeat
customers and giving them reason to repeat
purchases over time.
 One strategy would be, scattering and giving
of flyers to areas were prospective target
customers meet.
 There will be word of mouth and promotion
through online websites.
 Coffee drinking is now an all-day activity.
Once concentrated in the early morning hours
or mid-afternoon, in recent years coffee
drinking has become an all-day activity. Even
late at night, many coffeehouses are packed
with patrons. It's not unusual for a well
located coffeehouse to exceed a daily average
of 200 customersthat is why the lay out is a
cozy and well managed space for customers to
drink in.
 F. Marketing/Selling Expenses

Our marketing expense is on the printed

brochures the advertisements in flyers to be given in
the allocated area of coverage. This expense allocated
will only be utilized on

Printed Materials (Advertising 1,000.00

expense)

STEP BY STEP DURATION LABOR MACHINE

PROCEDURE PER STEP REQUIREMENT REQUIRE-
PER MENT
BATCH
1. Cleaning of 30 minutes 4 -
Utensils, (cashier, service
equipment crew, barista and
and facilities manager)
2. Mixing of 50 minutes 1 50 minutes
coffees Barista
3. Accepting of 5 minutes 1 5 minutes
orders Cashier
4 Preparation of 2 minutes 1 2 minutes
coffee to be served Barista
5 Serving to the 2 minutes 1 -
customers Service crew

III. Production Plan

A. Technical Production Description

The menu of Quenchers is basely on the focus of the
provincial coffee that is commonly drink by the Bisdaks. Aside
from that we also offer other delightful combos such as the
combosofprovincial coffees and free reading on selected books,
magazine and newspapers.
 Quenchers Kapeng Netibo has just begun business, and marketing
is essential to its success and future profitability.  The business
offers a place for people to meet in a comfortable, person-meeting
environment and essential for reading and drinking thirst
quenching coffees. This business will be possible through the aid
and proper management of the owner. With its diligent and good
governance, the projections will be meet in due time and success
would be not that easy especially in the rough start but would be
smoothly sailing in the middle until to the peak of its success.

B. Production/Operations Process

C. Service Schedule
Our service operates in seven days a week. Meaning
to say we are open 5:00 early morning and close at 3:00 in the
after noon

D. Labor Requirement
Our labor requirement encompasses the idea of
accepting out of school youth job applicants for extending
our help to the individuals who are in need of the job but are
not degree holder.

The following are the Labors that our business is in need:

DIRECT          
LABOR
  Barista     230 per day
  Service     200 per day
Crew
INDIREC          
T LABOR
  Cashier     180 per day

E. Machinery/Equipment Requirement
 EQUIPMENT  QUANTITY  TOTAL
PRICE
     
Stainless steel programmable Coffee maker 2 16,000.00
Small Wares and miscellaneous items (all utensils used 10,000.00
 including mugs and
cups)
Air Conditioner unit 1  6,500.00
Furniture and Fixtures (includes all furniture )  10,000.00
   
     

F. BUSINESS LOCATION

Our business shall be located at the heart of the city. Where the
segments are easily be access. It is found near I love siomai ,
fronting the Makati Bank.
 The selection of this location is
under several considerations such as it is near the three
Universities like CTU, UV ,and USC which is the first of our
higher in the number of segments.

10,000/ month
Space for rent near USC MAIN
campus, Philippines Christian Terms: 
Gospel School, CNU, -2 months advance deposit
dormitories, apartments, -2 months security deposit
boarding houses, etc.  -minimum of 2 years 
Perfect for any type of business. -post dated checks to cover term
Condition Address Floor Area
Pre-owned Junquera Street Cebu City 30

G. BUSINESS LAYOUT

H. WASTE DISPOSAL SYSTEM

As part of our controlling of the waste specially more of the coffee
houses produce paper cups which use large number of trees to be
made and can affect imbalance in ecology, we will be utilizing the
use of reusable cups and mugs. We will be also providing specially
designed mugs to the loyal customers who obtained 30 points- (1
point per 1 cup of purchased coffee) to promote our business.
Since, on the customers cannot be avoided, we made an average
miscellaneous expense as the regular paper cups for on the go
customers.
 I. QUALITY CONTROL SYSTEM
To ensure everything is done as fixed standards, we
will set a list of duties and task to do a day to day ,weekly,
monthly and yearly as stated:
 Cleaning every day before, during and after the service
 Weekly maintenance and cleaning of equipment
 Monthly checking of all equipment, if it work perfectly and
have a meeting to review possible issues and point what is
being done well and wrong in the operations.
 Yearly control of the space rented and the facilities used to
ensure the quality and effectiveness as the business operates.

IV. Organizational Plan

A. Legal Form of Business

Our business shall be a legal form of a sole proprietorship,

where the owner raises its own capital from personal account
and no current liabilities involved in the business.
B. Qualifications of Officers
Cashier
 shall be at least a high school graduate
 Pleasing personality
 Basic knowledge in computation
Barista

 shall be at least a high school graduate, experience in coffee

mixing or related activities or in a field related to his
position and responsibilities, or have undergone training or
other related fields; and
 He must be fit and proper for the position he is being
proposed/appointed to. In determining whether a person is fit
and proper for a particular position, the following matters
must be considered: -skills; - competence; -; - diligence; and
- experience/training.
Service Crew
 must be persons of pleasing personality
 At least high school graduate
 know customer relations
C. Gantt Chart of Activities

2017-
TASK DURATIO 2018
N
WEE
K 1

2 3 4 5 6
RENT 1 WEEK
RENOVATION 2 WEEKS
HIRING OF STAFF 2 WEEKS
PURCHASING OF 3 WEEKS
EQUIPMENT
2 WEEKS
TRAINING

2 WEEKS
DOCUMENTATIONS

PRE-OPENING 1 WEEK
V. Financial Plan
map to its success. It is an indispensable tool for the ongoing performance
and
This Business Plan is used by the management of Quenchers as a road
improvement of our business. Management commits to reviewing this Business
plan on a regular basis to make certain financial projections remain accurate and
strategies remain pertinent as the economy, technology, communication
methods, and customer demographic change.
 As the business becomes more established and proves its credit
worthiness, management may opt to expand its operations to perspective
places.
 The majority of the residual profit will be invested back into the company
for capital retention, net worth enhancement, debt reduction and
expansion.

Financial statement review

Management will review and evaluate the financial condition of the company
on a quarterly basis. It is imperative that the following financial items be
reviewed to make certain key financial indicators are within an acceptable range
of the projected amount. Key financial indicators to review and compare to
projections are as follows:
 Sales
 Cost of goods sold
 Gross profit margin
 Expenses
 Cash flows
A. Total Project Cost

As this business has just begun, we will put into considerations the
start-up cost of this business:

TOTAL PROJECT COST  

   
START UP COST
REQUIREMENTS  

START UP EXPENSES:  
Legal and professional 7,000.00
Printed Materials (Advertising
expense) 1,000.00
Space Renovations 20,000.00
Rent Expense 10,000.00
Prepaid Rent 10,000.00
Pre- start up utilities 1,500.00
Pre-Start up direct materials 22,920.00
TOTAL expenses 72,420.00
   
START UP CAPITAL
EQUIPMENT:  
Coffee Maker 16,000.00
Small wares and miscellaneous
items 10,000.00
Air Conditioner unit 6,500.00
Furniture and Fixtures 10,000.00
TOTAL capital equipment 42,500.00
OVER ALL TOTAL 114,920.00
B. Sources of Financing

Initially, the sources of finances will be from owners own personal

money which is worth 200,000 pesos for its initial investment.
C. Projected Financial Statement

1. Projected Cash Flow Statement

(see excel file)

2. Projected Income Statement

(see excel file)

3. Projected Balance Sheet

(see excel file)
 D. Profitability Indices

NET INCOME
1. ROI = TOTAL ASSET

4,674,770.44
= 23,295529.37

= 0.20067

Return on Investment on Equity

NET INCOME
ROE= TOTAL EQUITY

4,674,770.44
= 23,295529.37

= 0.20067
(note: no liabilities)

Return on investment or Asset and Return on Equity are two

ratios that measure the overall efficiency of Quenchers in managing its
total investment in assets and in generating return to the owner. These
ratios indicate the amount of profit earned relative to the level of
investment in total assets and investment of the owner.

28
 2. Payback Period
YEAR CASH FLOW BALANCE

Year 0
200,000.00 (200,000.00)

Year 1 349,177.00 149,177.00

Year 2 1,338,157.94 1,188,980.94
Year 3 2,994,635.50 1,805,654.56
TOTAL

Note:
Net Income + Depreciation- Balance

3. Net Income: Sales Ratio

NET INCOME
Return on Sales = SALES

4,674,770.44
= 13,524,439.27

=0.3456

29
 4. Operating Efficiency and Profitability

Gross profit
Gross Profit Margin = Net Sales

755,592.28
YEAR 1= 1,732,126.99 = 0.4362

1,736703.26
YEAR 2= 3,981,235.18 = 0.4362

3,407,365.41
YEAR 3= 7,811,077.11 = 0.4362

Gross Profit Margin shows the relationship between sales and the
cost of products sold, measure the ability of the business both to
control costs and inventories or manufacturing of products and to
pass along price increases through sales t customers.

Quenchers Gross Profit for the Years 1,2 and 3 have been stable
which is considered a positive sign even if the company had to
offer increase in COGS and increase in salaries and wages.

30
 E. List of Assumptions Used
1. Sales and COGS will increase at 10% per
month ON THE FIRST YEAR
2. Sales and COGS will increase at 15% per
QUARTER ON THE NEXT YEAR AND 20% ON
THE SUCCEDING YEARS
3. Increase in salaries and wages of 5% on the
next two years
4. Every last quarter month of the quarter, the owner has
withdrawals of 1,000 pesos for personal use.
5. Every First month of the quarter, the owner deposits an
investment of 5,000 pesos from personal money.
6. The cash Balance at the end of the period will be reused for
purchases of direct materials on weekly bases and the remains will be
deposited to the bank.

F. Schedules
1. Projected Sales
NO. OF CUP SELLING SALES/ DAY MONTH TOTAL
ORDERED/ DAY PRICE PROJECTED
SALES
180 ₱ ₱ 30 81,000.00
15.0 2,700.00
0

2. Fixed Capital Investment (including depreciation of equipment

and machinery)
( see excel file)

31
              
DIRECT       PRICE DAILY MONTHLY
MATERIALS EACH
  Brown Sugar 3 KILOS 48 144
4,320.00
  Grinded 2 KILOS 120 240
roasted 7,200.00
peanut
  Grinded Cocoa 2 KILOS 120 240
7,200.00
  Condense Milk 4 CANS 40 80
4,800.00
  Water 4 GALLONS 15 60
(Mineral 1,800.00
Water)
             
             
DIRECT LABOR            
  Barista 230 per day   230 6,900.00
  Service Crew 200 per day   230 6,000.00
             
             
MANUFACTURIN            
G OVERHEAD
  Stainless steel 2 quantity    
programmable 16,000.0
Coffee maker 0
  Small Wares all utensils   10,000.0    
and used) 0
miscellaneous
items
  Utilities Electricity     67 1,500.00
and water
consumtion
  Machine on coffee     46 46.00
Depreciation maker
estimated
5 years
  Miscellaneous       500 500.00
             
             
INDIRECT LABOR            
  Cashier 180 per day   180 5,400.00
           
45,666.00

3. Projected Cost of Goods Sold

32
4. PRICE DERIVATION

NOTE:
1. Price volume/ month
derivation:
5400
45,666.00 8.46

70 % profit COGS
margin 45,666.00
x 1.7 profit margin

77,632.20
/ 5400 volume
0r 15.00 pesos
14.38

SELLING PRICE
15.00
COGS
8.46
net PROFIT
/CUP 6.54

33
34
I F YOU ARE TRYING TO CREATE A BUSINESS, IT’S LIKE
BREWING A COFFEE, And YOU HAVE TO HAVE ALL THE
INGREDIENTS IN THE RIGHT PROPORTION AND RIGHT
HEAT.

35