following up on same above questions, I need clarification on this for the above data. I am super confused so will need help

Question

$1$: When creating a budgeted vs actual Income$/$Expenses for the quarter, do we only include data from April May June, since April is the new quarter?

$2$: When creating an income and expenses, to calculate the total revenue, do we use the income from the forecast revenue from the given month, for example

April has $410,000$ or do we use the revenue received for the same month$(77\%$ in the same month and $23\%$ in the following month$)$ and use remaining $\%$ as a part of

revenue for the following month?

$3$: while calculating expenses, do we calculate the revenue from the amount received in the same month? for example

Room COGS says $59\%$ of Room Revenue in the same month, so shall we do $59\%$ of $410,000$ or $59\%$ of $315,700(0\mathrm{.}77*410,000)?$

$4$:under the expense, shall we put $0\%$ of the room revenue as a part of the given month's expenses and put $10\%$ as part of the following month's expenses or shall we put $100\%$ of expenses in the given month?