using excell create a budget for a pool operating june $1$ to september $30(12$ weeks$).$ Details are in photo.The youth "Learn to Swim" program meets $3$ times a week $($MWF$)$ from $9$:$00$ am until noon. Each class is

one hour in length and $4$ classes are run simultaneously at each of the $3$ different pools $($so $12$ classes

are running at the same time$).$ The program session runs for $3$ weeks and there are $4$ sessions each

summer. There is one instructor at each class. The instructors receive $2$ hours of prep time each week.

There is also one lifeguard on duty at each of the pools during the swim lessons. The Assistant Pool

Manager is also present during the swim lessons.

In addition to these lessons, the pool is used by other user groups during the opening hours.

Lap swim occurs from $12$ until $1$ PM and from $5$::$00$ pm $-6$:$30$ PM Monday through Saturday. Two

lifeguards are on duty at each pool as well as the Head Lifeguard and the Assistant Pool Manager.

Swim Team meets every morning from $6$:$30-8$:$00$ am$.$ The team has $2$ coaches and one lifeguard

present. There is one team at each pool.

Open swim is scheduled from $1$:$00-5$:$00$ PM and $6$:$30-9$:$00$ PM$.$ Seven lifeguards are scheduled for

each pool. The Head Guard is on duty during this time as well. The Pool Manager and Assistant Pool

Manager are also on duty. Open swim is eyeryday of the week.

Concession operators are present at the $3$ pools during open swim. It requires two people to be in each $|$

concession area. A security guard is present at each pool during open swim. One fee taker is present in

the pool during open swim and lap swim.

The staff members earn the following: Lifeguards: $$15\mathrm{.}00$ per hour, Head Guard: $$22\mathrm{.}00$ per hour.

Concession operators: $$15\mathrm{.}00$ per hour, Fee takers: $$15\mathrm{.}00$ per hour, Security guard: $$25\mathrm{.}00$ per hour,

Assistant Pool Manager: $$25\mathrm{.}00$ per hour, Pool Manager: $$30\mathrm{.}00$ per hour, Swim instructors: $$20\mathrm{.}00$ per

hour, Coaches: $$25\mathrm{.}00$ per hour

All employees earn $15\%$ in benefits.

$1.)$ What is the total cost of operating this pool?

$2.)$You want to add a $25\%$ contingency fee. How much would the total cost be with the contingency fee?

$3.)$ If you have $300$ pool users, how much would you charge each pool user annually to use the pool in

order to break even?

$4.)$If the pool is subsidized at $25\%$ by the city, how much would you need to charge each user annually?