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.
Triantafilos said the cost per bushel for crabs from Texas is up 50 percent from last year. With Maryland crabs in short supply, there's not much choice but to pay the price. There's nothing to offset the market, he said.