In Muncie, Indiana, there is a large void in the retail sector, particularly for boutiques. The proposed boutique, Luella's, seeks to fill this void by becoming the go-to destination for clothing and accessories providing customers with style, top-notch customer service, and quality-all at an affordable price for college students. Luella's hopes to transform lives by helping its consumers gain confidence and style and allowing them to be the best they can be. The proposed business plan for Luella's outlines the general company, the products and services that Luella's will offer, a market analysis of the proposed location and competitors, and a recommended marketing strategy.