The 8 hrs useage struck a cord with me too. I would be comparing my fixed costs and an estimation of my variable costs with the revenue proposed for the bakery’s deliveries to work out an hourly rate required based upon 8 hrs, for however many working days you assume per annum. That also needing to take account of fluctuating bakery demand. I would then want to see how that looks against my other calculations. Overall it is the bakery deliveries as principal customer which need to produce an operating profit and any additional revenue must be profit and not contribute towards meeting costs.