We will be selling a food product online and hopefully in stores. It is a new concept. We have the packaging and design in the works. We have provided samples and received good feedback. What one thing should I focus the majority of my time on in my startup.
To echo Dan and Chris' sentiments, customers and cash-flow are your most important goals. That said, I would strongly suggest you spend more time focusing on customer development than cash-flow, as a business without cash-flow can survive with investment, but a business without customers is unlikely to survive at all.
As an excellent resource, I'd suggest you take a look at The Entrepreneur's Guide to Customer Development, available at http://www.custdev.com/ (I'm not affiliated in any way, just a fan).
Of course, if you'd like to chat more about startup focus, I'm happy to setup a call to discuss tactics I've used to build our customer base AND revenues by more than 300% year over year.