Given the following information determine:

a. full time equivalents (FTEs)

b. regular salaries

c. shift differential salaries

d. holiday salaries

e. total salaries

f. supply budget

g. total expense budget

Department ABC (standard weekly hours are 37.5 hours per week)

Weekly

Hourly Authorized

Salary Hours

Department Head A. Jones $50.00/hr. 37.5 per week

Secretary B. Doe $25.00/hr. 37.5 per week

Technicians C. Smith $32.00/hr. 37.5 per week

D. Smith $32.00/hr. 37.5 per week

E. Smith $40.00/hr. 22.5 per week

F. Smith $40.00/hr. 22.5 per week

Shift Differential

10% of hourly rate, 2 shifts per day (3p-11p, 11p-7a), 7 days per week, complete for technicians only.

Holiday

10 holidays per year, 3 technicians per day (7a-3p, 3p-11p, 11p-7a), 1 technician per shift. Holiday pay is at time and one half and another day off scheduled by the department head.

Supply Data

Utilization is projected to be the same as in 2023, except for chemicals, which are expected to increase in utilization by 15% and for medical supplies, which are expected to increase in utilization by 20%. An incremental budget system will be used for supplies by using 2004 as the base.

Item 2024 Spending Inflation Rate

Chemicals $300,000 +6%

Medical Supplies $ 50,000 +9%

General Supplies $ 75,000 +5%

Equipment Rental $ 100,000 +7% Travel and Education $ 5,000 +50%