hello, I just want to make sure I put everything in the correct category.

N 2 Operating Budget 3 4 5 ACCOUNT NAME Volume 6 7 Units 8 Contracts 9 Products 10 11 Price per Unit 12 Indirect materials ($0.15) 13 Indirect labor ($0.10) 14 Other ($0.25) 15 16 Revenue 17 Sales 18 Service revenues 19 Interest revenues 20 19 20 21 Total Revenue ### 22 23 Less Variable Costs: 24 Sales 250,000 25 Variable expense: 250,000 26 Selling and administrative expense 250,000 27 Direct selling costs 250,000 28 Contribution margin 250,000 29 Fixed expenses 250,000 30 Payment processing fee 250,000 31 Direct labor 250,000 32 Frieght 250,000 33 Certain aspects of marketing 250,000 34 250,000 35 Commissions 250,000 36 Accounts Receivable 250,000 37 Common stock 250,000 38 Retained earnings 250,000 39 40 Total Variable Costs 3,750,000 41 Contribution Margin ###### 42 43 Less Fixed Costs Group 1: 44 Rent 75,000 45 Wages 3,350 46 Insurance 1,500 47 Ilgement salaries and benefits 437,000 250 250 250 250 250 250, 250, 250, 250,0 250,0 250,0 250,0 250,0 250,0 250,00 3,750,00 ##### 75,00 3,35 1,500 437,000 . Cover Page Operating Budget T... DO 3,750,000 Total Variable Costs Contribution Margin 39 40 41 42 43 44 Less Fixed Costs Group 1: Rent Wages Insurance Management salaries and benefits Utilities 75,000 3,350 1,500 437,000 4,000 45 46 47 48 49 50 51 52 53 54 55 56 Less Fixed Costs Group 2: Machinery Cost of good sold Advertising Depreciation Payroll taxes 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1. 57 58 59 60 61 SO 89 88 Less Fixed Costs Group 3: Insurance Supervisory Salaries Gross profit Budget repairs Business insurance 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1. 1. 1.6 1. 1,6 62 63 64 65 Total Fixed Costs Net Operating Margin 10,5 10,520,850 ### 66 Cover Page Operating Budget T. 2 Operating Budget 3 Budget Budget Budget B 4 5 Feb Mar ACCOUNT NAME Total Fixed Costs Net Operating Margin Jan #### 64 66 67 Depreciation & Amortisation Depreciation expense Patents and trademarks 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,00 2,00 6 XS XSRENRO 70 71 72 73 Other Expenses Office Supplies Medical Supplies Repaire and Maintence Travel Central supplies 500,000 500,000 500,000 900 500,000 500,000 500,000 500,000 900 500,000 500,000 500,000 500,000 900 500,000 500 500 500 75 500 77 6,000,900 6,000,900 6,000,900 Depreciation and Other Expenses Earnings before interest and taxes 6,000 Interest Expenses Intrest Payable Accrued interest Prepaid interest 500 0 2,000 500 0 2,000 500 0 2,000 2,0 Total Interest Expense EBT 2.500 2.500 2.500 2.50 78 79 80 81 82 83 84 85 86 87 BB 89 90 91 92 93 94 95 96 97 98 99 100 Income Tax 250,000 250,000 250,000 250,00 Net Income