DID I DO THIS RIGHT

Casa Grande Resort & Spa
Profit Center Analysis of Indirect Expenses
	Spa	Lounge	Banquet Room	Restaurant	Business Center	Conference Rooms	Gift Shop	Children's Game Room
Total Net Revenue	$78,865.00	$492,800.00	$486,725.00	$592,500.00	$225,125.00	$196,475.00	$88,450.00	$19,450.00
Cost of Sales	36,715.00	136,500.00	106,500.00	325,600.00	14,790.00	45,125.00	37,000.00	8,650.00
Direct Expenses	14,750.00	152,975.00	53,890.00	252,975.00	8,435.00	22,475.00	31,800.00	6,940.00
Indirect Expenses
Administrative	$2,622.33	$16,386.06	$16,184.06	$19,701.18	$7,485.62	$6,532.98	$2,941.04	$646.73
Depreciation	4,947.50	10,092.89	17,415.19	11,873.99	1,781.10	11,280.29	1,484.25	2,374.80
Energy	1,663.83	10,396.67	10,268.51	12,500.06	4,749.49	4,145.06	1,866.04	410.34
Insurance	1,009.69	2,059.77	3,554.12	2,423.26	363.49	2,302.10	302.91	484.65
Maintenance	2,100.16	4,284.33	7,392.57	5,040.39	756.06	4,788.37	630.05	1,008.08
Marketing	1,889.89	11,809.26	11,663.68	14,198.43	5,394.81	4,708.25	2,119.58	466.09
Total Indirect Expenses	$14,233.40	$55,028.99	$66,478.13	$65,737.31	$20,530.56	$33,757.05	$9,343.87	$5,390.69
Net Income	$911,036.60	$870,241.01	$858,791.87	$859,532.69	$904,739.44	$891,512.95	$915,926.13	$919,879.31
Square Footage	2500	5100	8800	6000	900	5700	750	1200
Planned Indirect Expenses
Administrative	$72,500.00
Depreciation	$61,250.00
Energy	$46,000.00
Insurance	$12,500.00
Maintenance	$26,000.00
Marketing	$52,250.00
Name: WilliamsChalisha II IIIIIII IIII
Instructions
Use the Planned Indirect Expenses provided in the cells B19:B24 to calculate the following indirect expenses:
a. Spa Administrative (B8) = Administrative Expenses * Spa Total Net Revenue / Resort Total Net Revenue
b. Spa Depreciation (B9) = Depreciation Expenses * Spa Square Footage / Total Square Footage
c. Spa Energy (B10) = Energy Expenses * Spa Total Net Revenue / Resort Total Net Revenue
d. Spa Insurance (B11) = Insurance Expenses * Spa Square Footage / Total Square Footage
e. Spa Maintenance (B12) = Maintenance Expenses * Spa Square Footage / Total Square Footage
f. Spa Marketing (B13) = Marketing Expenses * Spa Total Net Revenue / Resort Total Net Revenue
g. Spa Total Indirect Expenses (B14) = SUM(B8:B13)
h. Spa Net Income (B15) = Revenue - (Cost of Sales + Direct Expenses + Total Indirect Expenses)
i. Use the concept of absolute reference to modify some cell refrences and use the fill handle to copy the range B8:B15 to the range C8:I15
j. AutoSum the totals for Column J, where appropriate
k. Format the number as it deems appropriate