This document describes a business plan by Sara and Adriana to sell homemade cupcakes of different flavors. It outlines that cupcakes will be delicious and come in various flavors to appeal to everyone. Cost analyses are provided for materials, labor, and per unit costs. Proposed prices and estimated profits are given for chocolate and oreo cupcakes. Graphs show costs versus profits, percentages of expenses and gains, and projected sales over months. The project is deemed a good learning experience and global context of globalization and sustainability is suggested as most relevant.