Unified Path charity collects a fair share of everyone's money at home and in the office and distributes it to a variety of individual charities. They would like to channel the money where it does the most good, so they require a performance budget from each individual charity. Care for the Homeless provides medical care, meals, and shelter to homeless individuals. The line item budget for Care for the Homeless is as follows:

Salaries $50,000

Food $20,000

Rent $ 8,000

Transportation $15,000

Total $93,000

Care for the Homeless expects to provide 15,000 meals, 6,000 person-nights of shelter, and 4,000 nurse practitioner physical examinations.

The top management of Care for the Homeless believes that 40% of all personnel effort goes into the meals, 30% into the shelter program, and 30% into nurse practitioner efforts. The food goes entirely to the meals effort. The rent is divided 80% for shelter and 20% for clinic offices. Transportation is split equally between bringing the homeless in for food, shelter, and medical care.

Prepare a performance budget that shows the total cost for providing meals, shelter, and medical care, as well as the cost per meal, per night of shelter, and per examination.