As the budget officer for Alexander State Prison you have to prepare the FY 2019 Operating Budget projections for the Security Division based on the FY 2018 budget estimates. Below you will find one portion of the budget history for the prison. Here are a few facts that you should know about the prison when preparing the operating budget. First, there are thirty staff members in the division. Twenty-seven of the staff persons are equal in rank (guards). The warden, budget officer and secretary are the last three staff members. Other than what is stated, why do think these changes occurred (see Exhibit 3.5)? Be rational and creative in your responses and justify the changes. Use bullet points to relay your justifications. Round all of your projections to the nearest dollar amount. Hint: You can round numbers in Excel using the round function as well as the Decrease Decimal function in the Home tool bar.