create a sample budget

To create a sample program personnel budget and to evaluate your budget. (A sample has been attached to guide you in the process).

Scenario:

You are the director of a small center, Child Time, and forecasting for your upcoming year. Your program will have three classrooms open, each projecting to be full: two toddler rooms of 8 children (in each classroom) and a preschool room of 18. All three rooms will need two teachers the entire hours of operation, 8:00 am to 6:00 pm. Teachers can work no more than eight hours per day, meaning you will need additional coverage during the day in each room. You need to create an annual budget that considers the expenses of six teachers plus you (adding in 25% for fringe benefits to base salaries) to the income generated by tuition. Your goal is to keep the percentage of your budget spent on personnel at 70% or below. 
Create a spreadsheet to calculate the average hourly rate you can pay all of your teachers, assistants and yourself, which includes the percentage of total income you are spending on payroll. This spreadsheet also needs to include what you are charging for tuition for each age group.
Self-Reflection: 50 points

For your budget, explain how this budget addresses the issues in the scenario (40 points).

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