When starting a business, you wouldn't give your heat and hydro a sales goal. That doesn't make sense does it? To say "Heat and hydro cost $350 per month, and therefore just by providing heat and hydro we should bring in $350 worth of business" is absolutely crazy. It misses every other part of business.
You cannot be in business unless you have a product or service to sell: that is essential to business. Period. Every single business has a purpose, a problem to solve, a need or want to fulfill.