After the cemetery is developed, Uma plans to start marketing her new business. She believes that if she spends $500 a month on flyers, she would book 50 funerals in the first year. However, if she added on TV and radio advertising for an additional $2,000 a month, she could double the first-year projection. With continuation of the same marketing strategies, Uma expects 25% growth in the second year, followed by another 10% in the third year (flat sales after that). Uma wants advice on the optimal marketing strategy, ensuring it is ethical and tasteful. Uma has asked around and found that she can borrow up to $1,000,000 via a business loan. She has an option between a five-year fixed rate of 5.45% or a five-year variable rate (currently 4.85%). Uma isnt sure about the risks and rewards of selecting each option. She currently has $100,000 put aside for a business venture and an additional $30,000 to cover personal expenses for about a year. Uma wants a detailed budget and advice on how to evaluate performance using a budget. She is open to learning more about why budgeting is important, even though she believes she is quite organized with numbers. She is not only curious about big picture budgeting but also keeping records for each funeral service. In particular, she wants to make sure she is not losing money on a whole lot of services and not realizing her mistake until the end of the year (or even later).