Adrian and Bernice are the semi- retired co- owners of the bookshop , and do not take a salary . Clyde, however , is a part-time employee , with total employment costs of $ 2 2 per hour . Clyde is also entitled to four weeks of paid annual leave , during which a casual replacement is required at a cost of $33 per hour . Fixed costs such as rent and insurance are $ 2900 per year , and utilities costs are 5140 per month . ask 1 - Costs of operating the business Using Excel , create a spreadsheet called operating costs.*/ Ex' that calculates the projected annual outgoing Costs of running Book Graveyard . Your spreadsheet should be configured such that the working hours , hourly rates , and fixed and utility costs can be varied easily . Document your findings in you'r E Portfolio page ( approximately 100 words )