What drum? What business plan? I'm just questioning the many "professional" skeptics here. 
Well, that was my point. I *do* have a business plan (as, I believe, does Keith) and so we're probably as close as you're going to get to professionals (on this board). If you want real answers you can pop into ProBrewer, but I think they get pretty fed up with questions about starting up from people with post counts of one.
Sorry if I came down on you hard, but you were asking where the numbers come from, and I wanted to illustrate that I'm not just pulling them out of my... mash tun.