Create a budget for an HVAC Manufacturing company that covers line items for a blended workforce of union, non union, skilled, exempt, non exempt level staff members.

The budget must show line items for each department,

Operations - 90 employees that are skilled, union and non exempt,

50 maintenance engineers that are union, non exempt and skilled,

20 Executive staff, 17 are non union and exempt and 3 are union and non exempt

20 HR, Accounting and office staff of which 5 are non-union and exempt and 15 are non-union and non exempt

10 are safety, union and non exempt,

10 sales/customer service, union and non exempt