1- manager had estimated wages of $1,150,000 for the department, but last year wages were only $1,000,000.What are the reasons that manager might have budgeted such a large increase?

SelectALLof the assumptions thatcouldcontribute to the estimated $150,000 increase in wages in the budget.

A.Manager was going to give his/her staff an average 4% pay raise

B. Manager was planning on firing current System Administrator and replace with a more experienced and higher salaried System Administrator

C. anticipated that employees would travel more

D.Manager had planned on hiring an entirely new position - web developer

2 - Manager budgeted $420,000 in software costs for the entire company, however in my prior conversations with the manager had told me that thought they might be around $630,000 this year. What might have impacted the manager thinking that resulted in a decrease in the final budgeted number?

SelectALLof the assumptions thatcouldcontribute to the estimated $210,000 decrease in software costs in the budget.

A. was planning on replacing one software platform with another that was more expensive.

B. was going to decrease the number of licenses for the company's customer relationship management software.

C. was going to eliminate the subscription for the cloud based project management software package because no one liked it.

D. was going to purchase fewer monitors next year.

3- Our total expense for outside consultants was $500,000 last year budget the manager only budgeted $125,000 in the current year budget.What are the reasons that might have contributed to such a large decrease?

SelectALLof the assumptions thatcouldcontribute to the estimated $375,000 decrease in consulting costs in the budget.

A.Manager knew that there was a big project that required consultants in the prior year that will end early in the new year.

B.Manager planned on using the new web developer (to be hired) to do work the consultants had been doing previously.

C. knew the consultants were going to increase their billing rates in the new year.

D. planned on starting a new project in the new year that would require the use of consultants.

4 - We were originally projecting your department's travel expense to be $55,000 but the Manager budgeted for $95,000 in for travel this year. What factors may have impacted the change in this budget?

SelectALLof the assumptions thatcouldcontribute to the estimated $40,000 increase in travel expenses in budget.

A. was planning on taking advantage of the new, cheaper hotel rates your company just negotiated with Marriott.

B. budgeted to go to three conferences this year and last year went to just one.

C. was planning to get two staff certified in the new year that required training out of state.

D. was going to have staff do more webinars rather than go to live training.