Most abstracts do not require headings. The exception is the executive summary, which three to five pages long and employs many of the special techniques found in longer reports.

According to surveys of potential customers in Omaha, Lincoln, Kearney, and David City, the demand for a high-quality yet fast-food breakfast is high and currently unsatisfied. As an established chain well-known for the unusual combination of high-quality and fast food, Macbeth's could easily meet this demand.

At present, the large motel chains capture most of the breakfast market. This is true primarily because those restaurants must open to accommodate their guests. Most restaurants in Nebraska do not open until 11:00 a.m., when they begin serving lunch. Other, national, fast-food chains capture much of the rest of the breakfast market. Many travelers and commuters who currently eat in one of the motel restaurants or at a national fast-food chain are unsatisfied with either the price of a breakfast or the quality and variety of the menu. The breakfast market is also expanding as people look for added convenience in their lives and as Nebraska's student population increases.

Macbeth's should convert its five restaurants in Omaha first. Because the Omaha restaurants already open at 9:00 a.m., two hour earlier than the restaurants in the other cities, and because they now offer some breakfast foods, the conversion to an earlier, full-time breakfast operation will be the easiest in Omaha. Also, many Omaha residents already view Macbeth's as the best place to have a quick, late breakfast, so repositioning Macbeth's in the market will be easiest to achieve in Omaha as well. Once profitability is achieved in Omaha, the details of converting the remaining Macbeth's throughout Nebraska could be established.

The initial investment in Omaha of $158,000 for each of the five locations would cover the cost of the required equipment (additional toasters and microwaves, one additional refrigerator) and personnel costs (salaries, benefits, and training of 6 new hires). Some additional advertising over and above your normal weekly schedule would be desirable but not required.

Eight weeks would be the minimum amount of lead time between the date of your decision and opening for breakfast, but as long as 90 days may be necessary, depending on the time required to acquire and install the equipment and train the additional employees to cover the early morning hours. Macbeth's could expect its breakfast trade to be producing a profit within the first year.