Wood County uses an incremental approach to budgeting. The current year cash budget for the Wood County Department of Motor Vehicles is presented as follows:

Supplies $$15,000$

Temporary and seasonal wages $23,000$

Wages of full$-$time employees $185,000$

Supervisor salaries $47,000$

Rent $39,000$

Insurance $21,000$

Utilities $23,000$

Miscellaneous $11,000$

Contingencies and equipment $35,000$

Total $$399,000$

Required

Prepare an incremental cash budget for next year assuming the planned total budget increase is $2\mathrm{.}5$ percent. Budget details include a budget increment for salaries and wages of $4$ percent, no change in rent, and $2$ percent increases in the budget for supplies and miscellaneous. Utility companies have received approvals for rate increases amounting to $4$ percent and insurance companies have announced an increase in premiums of $6$ percent. $($Hint: The Contingencies and equipment budget is a plug.$)$

Wood County Department of Motor Vehicles

Incremental Budget

For Next Year

Supplies Answer

Temporary and seasonal wages Answer

Wages of full$-$time employees Answer

Supervisor salaries Answer

Rent Answer

Insurance Answer

Utilities Answer

Miscellaneous Answer

Contingencies and equipment Answer

Total