complete the operating budget

Discontinued Item operations , Actual:1,000, Planned: 4,000

Freight / Transportation, Actual: 5,000, Planned: 2,500

Utilities, Actual : 5,000, Planned : 3,000

Tax Estimate, Actual: 12,000, Planned : 12,000

Non-recurring items, Actual: 2,000, Planned : 900

Proceeds from Training, Actual : 10,000, Planned: 8,500

Rents - Annex Building, Actual: 17,000, Planned: 17,000

Manuscript sales, Actual 40,000, Planned 32,000

Packaging Material, Actual 3,000, Planned 4,100

Handling & Storage , actual :2,000, planned: 3,200

E-book online Sales, actual 70,000, planned 60,000

Receptionist, actual 10,000, planned 12,000

Line of Credit (p-card), actual :1,000, planned: 2,200

COGS, actual : 65,000, planned: 63,000

Insurance Premium, actual: 3,000, planned : 3,000

INCOME		Actual	Budget	Difference
	Sales
	Total Sales	-	-	-
	Cost of Goods
	Cost of Goods Sold	-	-	-
	Gross Profit	-	-	-
Total INCOME		-	-	-
EXPENSES
	Operating Expenses
	Total Operating Expenses	-	-	-
	Operating Profit	-	-	-
	Non-Operating Income
	Total Non-Operating Income	-	-	-
	Non-Recurring Operating Expenses
	Total Non-Recurring Operating Expenses	-	-	-