The Inglis University Library donations department is operated by the head librarian, Asenath James, and a graduate assistant, Randolph Carter, a folklore student at Inglis University. The head librarian is a salaried position ($48,000 per year), and since Asenath currently spends approximately one-quarter of her time soliciting and processing book donations, one-fourth of her contracted annual base salary ($12,000) is allocated to the book donations department. The Inglis University Library is also allotted $5,200 per academic year in additional funds to support the library donations function. This meager sum is used to provide a graduate work-study student a stipend to assist Asenath in the donations department during the fall and spring semesters. Work-study students typically work 20 hours per week and are paid on an hourly basis at a rate of $10 per hour. A typical semester is 13 weeks long. Currently, Randolph is working all his allotted hours in the book donations department. If he were not fully utilized by the book donations department, he would work elsewhere in the university, as his work hours and stipend are guaranteed as a part of his financial aid program. In addition, the library has allotted a small space in the basement of its main building for donations activities. The library allocates a portion of

he library's general facilities costs ($1,200 per year). General facility costs include depreciation on the building, property taxes, insurance, general maintenance costs, and utilities. Since the library's catalog system is computerized, the only other applicable cost is for the RFID inventory tags, which are relatively minimal and run about $0.50 per book; these RFID tags are purchased by the library as needed. Typically, Asenath and her assistant solicit and process an average of 1,000 books per academic year and can, without too much difficulty, solicit and process up to 1,200 books per academic year. However, each year for the past five years, the number of books donated and processed for the library has increased noticeably. Unfortunately, Asenath, as head librarian, has library duties other than donations and cannot devote any additional time to the donations department. Randolph's current work-study contract is restricted to only 20 hours per week and only applies to the fall and spring semester. Asenath has no additional help during the summer months, which creates quite a backlog of unprocessed books going into the fall semester. Of late, Asenath and Randolph have begun to experience difficulty processing the increasing number of book donations, and some recent acquisitions are still sitting in boxes on the floor of the donations department's basement space. Consequently, the library has approached the university budget committee with a request to increase the role of students by adding Funds allotted to the book donations department by $5,000 per year. These additional funds would be used to employ part-time students to work during the fall and spring semester. This would increase the department's annual capacity to approximately 2,000 books.

Create an Excel Spreadsheet with: a. Your Calculation, b. University Budget Committee Calculation, c. Budget Committee Calculation for Doubling Book Donations from 1,000 to 2,000 books, d. Budget Committee Calculation for eliminating entire Used Book Operation, and e. Your Own Expansion Calculation