IMU has three components: operating expenses, anticipated markdowns and desired profit. Operating expenses -- utilities, payroll, supplies, insurance and other costs such as marketing and shrinkage, or loss from theft or damage -- make up your overhead and are expressed as a percent of sales.
See the following table for the approximate number of crabs per bushel: Generally speaking, a bushel of Number Ones will hold 60 - 70 crabs depending on how big the crabs are at that time of year. If there are 60 - 70 crabs, they will feed about 10 - 12 people depending upon what else is on the menu.
Those crabs are more expensive this year than last, Whelan said, about $50 [per box, or about 11/4 bushels] more expensive than they were last year at this time.. That price increase translates to the crab table. The dozen large crabs that went for $75 this time last year is $90 now, Whelan said.