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.
1. Taking by dip net, hand line, or two crab pots as much as one bushel of hard crabs and two dozen peeler crabs in any one day for personal use aboard any vessel. If crabbing occurs from shore (crabs are not possessed on a vessel) the possession limit is one bushel and two dozen peeler crabs per person per day.