; and (2) (A) has fewer than 10 employees; or (B) has annual gross sales of less than $2,500,000. (c) Use of funds An establishment receiving a grant under this section shall use the funds made available through such grant to cover— (1) the cost of developing and issuing (other than the cost of labor), directly incurred or incurred by a consultant, a Hazard Analysis and Critical Control Points plan for the establishment