Merchandise for resale or for use in product [paid for in current month]
Base pay plus overtime [if any]
Include paid vacations, paid sick leave, health insurance, unemployment insurance, etc.[this might be 10 to 45% of 5(b)
This could include outside labor and/or materials for specialized overflow work, including subcontracting
Items purchased for use in the business [not for resale]
Include periodic large expenditures such as painting, decorating, repair of broken equipment