Fixed Costs and Overheads:
Record your business's overhead costs here - things that relate to your
whole business (rather than a specific product) and that you have to pay for
irrespective of how much you sell.
Don't include costs here that
vary according to the number of units you sell - there's a separate
section on your plan (one for each product) for those.
Some of your overheads might increase over time. Things like rent and insurance
tend to go up a bit each year. Use the "Increase" column so that these
increases are reflected in your cashflow and P&L.