After completing this budget can you explain why I chose these expense lines that justify the totals for each major categories

Project Budget Year 1 Year 2 % of total Total Budget = $3,000,000 $1,500,000 $1,500,000 budget Operational SO $0 Labor Salaries 20% $300,000 $300,000 Total Labor 20% $300,000 $300,000 Capital $0 Fixed Assets Land Purchase 17.00% $255,000 $255,000 Design of Facility 3.33% $50,000.00 Permitting Fees 4.67% $70,000.00 Construction cost 20.00% $375,000 $375,000 Relocation Cost 10.00% 150000 $150,000 Signage $45,000 Equipment 10.00% $150,000 $150,000 Furnishing the facilty Offices 5.00% $75,000 Total Fixed Assets 70% $1,050,000 $1,050,000 Contingency Fund 10% $150,000 $150,000 Total Contingency 10% $150,000 $150,000 Total 100% $1,500,000 $1,500,000 Variance so