*Please show Excel Calculation

2) A city manager of a major urban city makes $124,200 in salary and benefits this year. This amount needs to be allocated to twenty-four programs in the citys program budget that includes an economic development program that promotes employment opportunities and economic growth of the city. It is estimated that the city manager works a total of 1,920 hours a year and about 200 of them are associated with the economic development department. How much of the city managers salary and benefits should be allocated to the economic development program this year if the number of work hours is the cost base?

3) If the purchase price of a computer network is $12,000 and the computer will be used for three years with a residual value of $2,000 at the end of the three years, what is the annual cost of the network during this period if a straight- line depreciation method is used?

4) In Question 3, suppose that the use of the network follows a pattern in which the number of hours in use is 2,920 for Year 1, 2,190 for Year 2, and 1,460 for Year 3. All other conditions are the same. What is the first years cost of the network if a usage rate depreciation method is used?