Budget for the year 2020: The budget for the year 2020 was prepared in December 2019 and had the following components: Revenue: The revenue is calculated as number of hours that the crew works on a site, multiplied by the contracted rate with the client. The hours worked in the residential and commercial segments are shown separately, and there is a total for the combined hours worked. The revenue for each segment is arrived at by multiplying the hours for the segment by the rate. The budget is prepared for four quarters, one to four. For 2020, the budgeted sales hours were: Quarter 1 2 3 4 Budgeted commercial sales in hours 2,600 2,400 2,600 2,800 Budgeted residential sales in hours 1,500 1,800 1,300 1,900 For 2020, the budgeted sales hours were: Quarter 1 2 3 4 Selling price per hour (commercial) $47 $47 $47 $47 Selling price per hour (residential) $48 $48 $48 $48 Direct Labour expense: SCS will pay its employees an hourly rate of $ 24 for the entire year. Cleaning supply usage: The budgeted usage is 0.3 litre / labour hour for the commercial segment and 0.25 litre/ labour hour for the residential segment. This is constant for the entire year