I was educated, frustrated, then satisfied with the course. After several adjustments to my computer the lesson was easier to view.
I found that the exercise helped me understand how inter-related all cost are to the bottom line. It also showed me, through the spreadsheet, how you can make adjustment in your expenses that adjust your profit. It was obvious, to me, that price shopping on equipment, cost of goods, and marketing strategies can directly relate to the (1) cost of the final product, and (2) the need to do business at home, rather out-sourcing. The more we invest in our economy the stronger we are as a world leader.
I also learned that the ability to document a good business model, makes finding investors easier. It not only gives them something the data they need to make a decision, it shows them your ability to control your cost.