The Lauth City Council has appropriated $75,000 to the Parks and Recreation Department for the purchase of supplies. In the first week of the fiscal year, the department manager places an order for $5,000 in supplies to be received in 2 weeks. Two weeks later, the same manager places another order for $3,000 in supplies to be delivered in 1 month.

1.At the end of the first month of the fiscal year, how much of the budget appropriation does the Parks and Recreation Department have remaining for supplies?

a.$75,000

b.$67,000

c.$72,000

d.None of the above

2.As of the end of the first month of the fiscal year, how much in encumbered by the Parks and Recreation Department?

a.$5,000

b.$3,000

c.$8.000

d.$0