You didn't multiply the correct numbers. (You didn't give me the sg ft initially)
So, using what I told you seems to come out property:
18.60 x 4,000. Sg Ft = 74,400/12 = $6,200. month.
So, I think you reversed the numbers to divide & those to multiply - in fact I know you did. (You wouldn't divide the sq feet by the $18.60 cost per foot then multiply it by 12 - that number doesn't represent anything).
Start-up expenses by definition don't include Leasehold Improvements; So if you have the Leasehold Improvements figure, then you would divide those cost by the Sq ft to give you a cost per sq feet which would be the proper measurement. So you simply take the Leasehold Improvements $243,437. /4,000. = $60.86 per sq ft
That would be the kind of measure that would be normal.
You wouldn't arbitrarily add in other costs; just what the system categorized as Leasehold Improvements.
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Thanks very much,