Please note that there are major differences. For one, they have the salaries all incorrect. Grape prices are far lower than would be available to us. Another, they are using a mobile bottling line rather than acquiring a dedicated bottling line. Another, they finance a considerable amount, including investment costs of establishing a physical facility. My proposal minimizes this to minimize start-up costs and allow production to proceed quickly and immediately. Consequently, we have a lease instead of debt service. However, costs are still very similar. This paper was written in the early 2000s, when many things cost less than they do now.