"Wicked" hard economics question for the Economic Guru?

Rob and Lane decide to open their own business selling ergonomically correct office furniture that Lane has designed. Assume they operate this business from leased office space near their home. Also assume that they lease their computer equipment and data base software. The actual production of the furniture is subcontracted to various commercial factories as customer orders arrive and the unassembled kits are shipped via UPS to clients throughout the U.S. Their target market is small businesses including those run out of home offices.
They have so much faith in the potential of Lane鈥檚 designs that they quit corporate jobs in marketing and MIS administration (which jointly had earned them $250,000 per year), and sink $500,000 (.5 million) of their own funds into this venture at the start of their first year to place advertising in trade journals and on the internet.
To fit entire question see link from image shack ty
http://tinyurl.com/yru9we

They gave up 250K in salary and 50k in investment return to make 500K. Economic profit is 200K. Accounting profit is aforementioned 500 K.

Fixed costs consist of lease payments, overhead, advertising costs up front. (You do the math.)

Some of the phone, client entertainment, etc was unavoidable and therefore arguably fixed, but this kind of problem always considers it variable costs.