- Land:
- Space/area (to build salon)
- Labor:
- 7 nail technicians (to do nails)
- Capital:
- Physical:
- Nail polish (to polish nails)
- Acetone (used as nail polish remover, soak off fake nails)
- Spa chairs (for spa manicures and pedicures)
- Tables and chairs (to do nails with � sit)
- Buffers/filers (for nails
- Towels (to dry/clean nails/customers
- Pedicure feet soaker (to do pedicures)
- Stool (to sit on when doing pedicures)
- Paper shoes (to wear when toenails are not dry)
- Wax
- Wax warmer
- Waxing fabric
- Wax spreader