When Lisa Spring's friend encountered significant water damage in her basement, Lisa's company was able to completely handle the clean-up efforts. It was Spring Cleaners to the rescue, and Lisa's friend was impressed with the results-it was as if the water damage had never happened! And that was exactly the mission of Lisa's business: to help individuals and organizations clean and/or restore their property back to its original condition or better. Lisa loves running her business, and she understands the importance of budgeting as a tool to reach her goals. It used to be a chore, but since she employed cost behavior methodology to better understand her costs, it has been much easier. She has cost categories associated with providing the services as well as cost categories for her other SG&A costs. Her budgeted information for the first quarter of next year is outlined here. January February March Number of jobs budgeted each month 85 85 110 Average DL hours budgeted per job 6 4 5 Average miles budgeted per job 40 40 30 30 30 Cost of services DL cost (per hour) Service-related overhead (per DL hour) Travel (per mile) $20.00 17.00 0.70