ok for costs...you basically need to write a list of all the things you will need from product to training, furniture, equipment decoration etc etc....write a list with prices of everything you would need to buy to get started....write a seperate list of your personal expenses (your personal survival income) so write down all your personal monthly bills, food, car tax, mortgate/rent etc etc....this is how much money you need to pay yourself to survive.
location...I presume you waht to open up a salon....get yourself registered with a commercial letting agent...tell them your looking to open a salon in your area...they will let you know what comes up and you can then get an idea of costs for that.
Research the salons that are around....get leaflets, prices services they offer, times they open etc with regards to the best location...thats for you to decide really....perhaps make up a question that you can ask people a few questions such as if they prefer to use a salon in the town centre...or one outside of town for example
hths a bit x