Cost per CD, now and in the future.

So I get this email from a VP at DiscMakers and now I am convinced, they really like being helpful.  He pointed out that they have ways to keep the cost of the initial run of the CD down, etc.  After talking it over with my friend Lynn I decided that it may be a better idea to keep the run around 300 instead of 1000, because although that would make the cost per CD something around $3 each, that would help me use less of my initial budget for pressing CDs and leave more room in the budget for studio time.  Future runs could be a higher quantity, and thus a lower cost.  I have given myself a $5000 budget.  $5000/$15 per CD = ~333 CDs that must be sold in order to recoup the initial investment.  The thing I'm struggling with is... how do I keep it all separated?!  I have a sole proprietorship, which is a record label.  I am the only artist presently on the label.  Do I treat the business as me and vice versa?  Or do I view it as I'm an act signed to my label and therefore the money I've spent starting my business should not count toward the project?  Man, I need an accountant!

Shout out to the DiscMakers dudes.  You'll be hearing from me... when the songs have been recorded!