Then materials must be 60. I just finished my business plan today and 300 gives my personal pocket book over 100. If you are building cabinets then I would shed some employees and give a big boost to the rest. If it's furniture then I might look at cabinets. If you own your home outright then you might look at a mortgage on it to generate some capital to wave at a banker and prove the seriousness of your intentions.
Business plans are fine.
If you're pocketing 100K net from 300K, good for you. Now consider this. I am set up as a sole proprietorship. Meaning all income is considered personal income. Next, all expenses are considered personal expenses.