A B E F K M N 0 P Q G H Cavaliere City Department of Recreation Total Expenditures - FY 2018 Formula Bar 1 Cavaliere City Department of Recreation Personnel Expenditures - FY 2018 2 3 4 Division: : Administration Division: Administration Cavaliere City Recreation Center Usage Totals - FY 2018 Number of Number of Total Users People People Using Using Recreatio Fitness n Center n Center Position Salary Expenditur FY 2018 Cassis Recreation Center $85,000 $32,000 $18,000 $135,000 Position Benefits $6,250 $3,600 $2,900 $12,750 Number of Employees 1 1 1 3 Total Salaries and Benefits $91,250 $35,600 $20,900 $147,750 Daily Weekly Annual 125 875 45,625 Personnel Materials & Equipment Contractual Debt Servic Total $0 $523 $1,289 $0 $0 $1,812 48 336 17,520 173 1,211 63,145 Cassis Recreation Center Lavandou Recreation Center Daily 110 Weekly 770 Annual 40,150 0 0 110 770 40,150 Position Salary Division: Cassis Recreation Center 0 5 6 Position Description 7 8 Director 9 Administrative Assistant 11 10 Clerk Typisti 11 Total 12 13 14 Division: 15 Position Description 16 17 Supervisor 18 Recreation Specialisti 19 Recreation Specialist II 20 Fitness Specialist 21 Fitness Specialist Il 22 Clerk Typist 11 23 Custodian 24 Total 25 26 27 Division: 28 Position Description 29 30 Supervisor 31 Recreation Specialisti 32 Recreation Specialist 11 33 Clerk Typist ! 34 Custodian 11 35 Total 36 37 38 Department Total $55,000 $32,000 $38,000 $35,000 $40,000 $ $22.000 $18,000 $240,000 Position Benefits $4,750 $3,600 $3,900 $3,750 $4,000 $3,100 $2,900 $26,000 Number of Employees 1 2 2 1 1 Total Salaries and Benefits $59,750 $71,200 $83,800 $38,750 $44,000 $25,100 $20,900 $343,500 Expenditur FY 2018 Personnel $0 Materials & $1,286 Equipment $1,572 Contractual $20 Debt Servic $30,000 $ Total $32,878 1 1 9 Lavandou Recreation Center Division: Lavandou Recreation Center Position Salary Expenditur FY 2018 $55,000 $32,000 $38,000 $18,000 $22,000 $165,000 Position Benefits $4,750 $3,600 $3,900 $2,900 $3,100 $18,250 Number of Employees 1 3 1 1 1 1 7 Total Salaries and Benefits $59,750 $ 106,800 $41,900 $20,900 $25,100 $254,450 Personnel Materials & Equipment Contractual Debt Servic Total $0 $1,149 $1,842 $0 $35,000 $37,991 19 $745,700 Departmen $72,681 You will performing cost allocation to estimate the full cost of 2 recreation centers operated by the city of Cavaliere. The city of Cavaliere is a medium sized city. In FY 2018, Cavaliere employed 835 full-time employees and had total expenditures of $61.4 million. The Recreation Department's sole responsibility is operating two recreation centers in the city. The Cassis Recreation Center employs 9 people to operate a field house with a gymnasium and two activity rooms. The Cassis Recreation Center also includes a fitness center with equipment acquired and maintained under a lease contract costing $30,000 per year reported as debt service in the Cassis Recreation Center's expenditures. The Lavandou Recreation Center employs seven people to operate a field house with a gymnasium and two activity rooms. The Lavandou Recreation Center does not contain a fitness center. The Lavandou Recreation Center has $35,000 per year in debt service for facility renovations completed in FY 2015. The Department of Recreation also includes an Administration Division comprising the Director of Recreation and her office staff. Use the data in the Excel workbook accessible below to complete the following tasks and report in a memorandum. 1. Estimate the full cost of operation of each of the recreation centers using the direct method of cost allocation. 2. Describe the direct and indirect costs relating to the recreation centers. 3. Define and estimate the cost pools and cost allocation bases relating to the recreation centers. Be sure to explain your reasoning for selecting one cost allocation base over another that might be available. 4. Estimate the allocated indirect cost for each of the recreation centers. A B E F K M N 0 P Q G H Cavaliere City Department of Recreation Total Expenditures - FY 2018 Formula Bar 1 Cavaliere City Department of Recreation Personnel Expenditures - FY 2018 2 3 4 Division: : Administration Division: Administration Cavaliere City Recreation Center Usage Totals - FY 2018 Number of Number of Total Users People People Using Using Recreatio Fitness n Center n Center Position Salary Expenditur FY 2018 Cassis Recreation Center $85,000 $32,000 $18,000 $135,000 Position Benefits $6,250 $3,600 $2,900 $12,750 Number of Employees 1 1 1 3 Total Salaries and Benefits $91,250 $35,600 $20,900 $147,750 Daily Weekly Annual 125 875 45,625 Personnel Materials & Equipment Contractual Debt Servic Total $0 $523 $1,289 $0 $0 $1,812 48 336 17,520 173 1,211 63,145 Cassis Recreation Center Lavandou Recreation Center Daily 110 Weekly 770 Annual 40,150 0 0 110 770 40,150 Position Salary Division: Cassis Recreation Center 0 5 6 Position Description 7 8 Director 9 Administrative Assistant 11 10 Clerk Typisti 11 Total 12 13 14 Division: 15 Position Description 16 17 Supervisor 18 Recreation Specialisti 19 Recreation Specialist II 20 Fitness Specialist 21 Fitness Specialist Il 22 Clerk Typist 11 23 Custodian 24 Total 25 26 27 Division: 28 Position Description 29 30 Supervisor 31 Recreation Specialisti 32 Recreation Specialist 11 33 Clerk Typist ! 34 Custodian 11 35 Total 36 37 38 Department Total $55,000 $32,000 $38,000 $35,000 $40,000 $ $22.000 $18,000 $240,000 Position Benefits $4,750 $3,600 $3,900 $3,750 $4,000 $3,100 $2,900 $26,000 Number of Employees 1 2 2 1 1 Total Salaries and Benefits $59,750 $71,200 $83,800 $38,750 $44,000 $25,100 $20,900 $343,500 Expenditur FY 2018 Personnel $0 Materials & $1,286 Equipment $1,572 Contractual $20 Debt Servic $30,000 $ Total $32,878 1 1 9 Lavandou Recreation Center Division: Lavandou Recreation Center Position Salary Expenditur FY 2018 $55,000 $32,000 $38,000 $18,000 $22,000 $165,000 Position Benefits $4,750 $3,600 $3,900 $2,900 $3,100 $18,250 Number of Employees 1 3 1 1 1 1 7 Total Salaries and Benefits $59,750 $ 106,800 $41,900 $20,900 $25,100 $254,450 Personnel Materials & Equipment Contractual Debt Servic Total $0 $1,149 $1,842 $0 $35,000 $37,991 19 $745,700 Departmen $72,681 You will performing cost allocation to estimate the full cost of 2 recreation centers operated by the city of Cavaliere. The city of Cavaliere is a medium sized city. In FY 2018, Cavaliere employed 835 full-time employees and had total expenditures of $61.4 million. The Recreation Department's sole responsibility is operating two recreation centers in the city. The Cassis Recreation Center employs 9 people to operate a field house with a gymnasium and two activity rooms. The Cassis Recreation Center also includes a fitness center with equipment acquired and maintained under a lease contract costing $30,000 per year reported as debt service in the Cassis Recreation Center's expenditures. The Lavandou Recreation Center employs seven people to operate a field house with a gymnasium and two activity rooms. The Lavandou Recreation Center does not contain a fitness center. The Lavandou Recreation Center has $35,000 per year in debt service for facility renovations completed in FY 2015. The Department of Recreation also includes an Administration Division comprising the Director of Recreation and her office staff. Use the data in the Excel workbook accessible below to complete the following tasks and report in a memorandum. 1. Estimate the full cost of operation of each of the recreation centers using the direct method of cost allocation. 2. Describe the direct and indirect costs relating to the recreation centers. 3. Define and estimate the cost pools and cost allocation bases relating to the recreation centers. Be sure to explain your reasoning for selecting one cost allocation base over another that might be available. 4. Estimate the allocated indirect cost for each of the recreation centers