Please see below budget and notes to answer the questions. Based on the below budget and notes, please see below questions. The below budget shows the amount needed for a new program.

Cost Line Item Amount Personnel Service Costs 5% of the Executive Director's time ($170,000 x 0.05) $8,500 10% of a Program Coordinator's time ($85,000 x 0.10) $8,500 100% of two new Teachers @ $50,000 each ($50,000 x 2) $100,000 100% of four new Teaching Assistants @ $30,000 each ($30,000 x 4) $120,000 Fringe Benefit ($170,000 x 0.25)' $42,500 Other-than-Personnel Service Costs Books and other supplies ($600 x 65)\" $39,000 New audiovisual equipment, $9,000 per classroom ($9,000 x 2)\" $18,000 Total Personnel Service Costs and Other-than-Personnel Service Costs $336,500 Administrative Costs ($336,500 x 0.10) $33,650 Total Overall costs $370,150 * We only apply the fringe benefit rate to the Executive Director since Fringe Benefits are usually only offered at executive levels. \"We multiply the costs for books and other supplies by 65 since ACSH expects to have 65 children in the program for the first year. mWe multiply the costs of the new audiovisual equipment by 2 since there will be two classrooms as there is an expected 65 children and for each classroom. there is a maximum of 40 persons and 37 of these are children. (Note: The costs of the space and utilities will not be included since it does not count towards the match. We are looking for the figure that will render the costs and raised funds to be equal (break-even point), that is why the costs of the space and utilities should not be included