Lynitem Township is preparing their budget for their fiscal year ending September 31, 2022. The township has a Management Department, a Public Works Department, a Recreation Department, and a Public Safety Department. The Proposed budget calls for them to spend money on the items listed in the Table labeled as Raw Data (given in Excel format in a separate file). Based on the information in table, prepare a line item budget for the township. Group all types of supplies together as one line item. Additionally, create a line-item budget listing personnel and non-personnel expenditures.

Raw Data From Exhibit 3-1.
Line-Item Type	Department	Function	Amount
Salaries	Management	Management	651,832
Supplies: Office	Management	Management	12,520
Rent	Management	Management	66,998
Gas & Electric	Management	Management	16,991
Telephone	Management	Management	7,413
Fringe Benefits	Management	Management	136,885
Interest	Management	Management	22,138
Depreciation Exp.	Management	Management	7,412
Salaries	Public Works	Garbage	125,848
Supplies: Office	Public Works	Garbage	956
Gas & Electric	Public Works	Garbage	1,245
Telephone	Public Works	Garbage	956
Fringe Benefits	Public Works	Garbage	26,428
Depreciation Exp.	Public Works	Garbage	20,880
Salaries	Public Works	Snow	44,232
Supplies: Office	Public Works	Snow	434
Supplies: Salt	Public Works	Snow	19,182
Gas & Electric	Public Works	Snow	9,519
Telephone	Public Works	Snow	664
Fringe Benefits	Public Works	Snow	9,289
Depreciation Exp.	Public Works	Snow	10,507
Salaries	Public Works	Road Repair	32,172
Supplies: Office	Public Works	Road Repair	1,651
Supplies: Blacktop	Public Works	Road Repair	22,435
Gas & Electric	Public Works	Road Repair	1,053
Telephone	Public Works	Road Repair	535
Fringe Benefits	Public Works	Road Repair	6,756
Depreciation Exp.	Public Works	Road Repair	15,109
Salaries	Recreation	Parks	16,472
Supplies: Office	Recreation	Parks	223
Supplies: Parks	Recreation	Parks	2,233
Gas & Electric	Recreation	Parks	274
Telephone	Recreation	Parks	322
Fringe Benefits	Recreation	Parks	3,459
Depreciation Exp.	Recreation	Parks	4,329
Salaries	Recreation	Concerts	7,472
Supplies: Office	Recreation	Concerts	326
Supplies: Concerts	Recreation	Concerts	1,535
Gas & Electric	Recreation	Concerts	137
Telephone	Recreation	Concerts	323
Fringe Benefits	Recreation	Concerts	1,569
Depreciation Exp.	Recreation	Concerts	1,432
Salaries	Recreation	Athletics	31,947
Supplies: Office	Recreation	Athletics	2,031
Supplies: Athletic Facilities	Recreation	Athletics	14,325
Gas & Electric	Recreation	Athletics	4,217
Telephone	Recreation	Athletics	1,659
Fringe Benefits	Recreation	Athletics	6,709
Depreciation Exp.	Recreation	Athletics	61,983
Salaries	Public Safety	Police	162,046
Supplies: Office	Public Safety	Police	4,154
Supplies: Uniform Allowance	Public Safety	Police	1,491
Gas & Electric	Public Safety	Police	2,031
Telephone	Public Safety	Police	2,482
Fringe Benefits	Public Safety	Police	34,030
Depreciation Exp.	Public Safety	Police	27,608
Salaries	Public Safety	Fire	78,703
Supplies: Office	Public Safety	Fire	2,310
Supplies: Fire Truck	Public Safety	Fire	11,931
Gas & Electric	Public Safety	Fire	2,031
Telephone	Public Safety	Fire	2,482
Fringe Benefits	Public Safety	Fire	16,528
Depreciation Exp.	Public Safety	Fire	79,808
Total			1,862,651
Note: Many of the above line items, such as salaries, are summaries of
detailed information listing individual employees and their salaries.