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.
I'm getting $2/lb and $30 for 26# bushel, I should priced the bushel at $40, but it's too late to change. Been selling about 1 bushel at bushel price and 3 bushel at pound price for each of the last 2 weeks, and have 1 bushel ordered for next week.