Calculates cost per cup, income and expenses and profit, Spreadsheet arithmetic (PEMDAS) explained here
Fill Handle (drag lower right corner of the cell), Anchoring (copy a cell, but have pasted cell refer to same cell reference)
Give selling price a name instead of anchoring the cell (and how to remove name)
Formatting 2 rows in 1 cell, 45 degree angle title (top or bottom).