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.
Bushels as a Weight Measure. Because people can have varying ideas about how much a full bushel basket should hold, the government established standard bushel weights for each type of fruit, vegetable, nut and grain. A bushel of tomatoes, for example, is supposed to weigh 56 pounds, as is a bushel of shelled corn. But if the corn is still in ears, a bushel is supposed to weigh a whopping 70 pounds. Leaves and greens take up more space with less weight, so a bushel of spinach need only be 20 pounds.