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.
A bushel is a measure of 8 gallons, a peck is a dry measure of a quarter of a peck! I don't think either is used nowadays. A bushel is a large amount, similar to a long time picking in the fields, versus a peck, as in a chicken eating food from the ground in a single stroke of my bird.