The document outlines a business plan for a student-run company called APU GOODS that would sell "cool" branded merchandise to students at their university. A survey found that 39% of students have not purchased university goods and only 10% have bought t-shirts or sweatshirts. The plan is to design and sell higher quality, fashionable apparel through pre-orders and by cooperating with the campus store. Hoodies and t-shirts would cost 1800-2200 yen and 1000-1200 yen to make respectively and be priced at 2500-3000 yen and 1500-2000 yen for sale. With a graduating class of 520 students, they estimate selling 260 units for a projected 130,000 yen profit