The following budget information is regarding a swim clinic. Figure and fill in the line-item budget proposal for this program. The clinic is open to 12 swimmers. Round the price per person up to the nearest dollar or half dollar (i.e., $1.00, $1.50).

Budget information:

Leadership	The clinic will have one instructor at $7.00 per hour. The instructor will work 2 hours a night for 3 nights. The clinic will need one lifeguard. The lifeguard will be paid $6.00 per hour and will work 2 hours a night for 3 nights.
Facility	The pool rental for McCormick Pool is $50 per night.
Equipment	Five new kickboards will be purchased from Kiefer, Inc., for $25 each.
Supplies	A total of $45 will be spent on supplies (food, drinks, cups, napkins, pencils, and two notepads).
Advertising	100 flyers will be made for $.05 each (Kinkos).
Uniforms	T-shirts are needed for each participant as well as for the instructor. These shirts are $7 each.
Administrative costs	Calculate a subtotal for the above expenses and then calculate 15% of that subtotal to determine administrative costs.
Sponsorship	The clinic will receive $100 in sponsorship funds. (Add this to the revenues only. Do not account for it in the break-even price.)

Fill in the chart below.

Account title: Aquatics Unit	Anticipated costs
Revenues
Program fees
Sponsorship
Total revenues
Expenditures
Wages (instructor)
Wages (guard)
Facility
Equipment
Supplies
Advertising
Uniforms
Administrative
Total expenditures