Operating Expense Budget Data
Operating Expense Budget
Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Qtr Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Year 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 Category Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Employee Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Program Expenses Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Salaries and Wages Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Payroll Taxes Employee Benefits Employee Benefits Employee Benefits Employee Benefits Employee Benefits Employee Benefits Employee Benefits Employee Benefits Employee Benefits Employee Benefits Employee Benefits Employee Benefits Advertising Advertising Advertising Advertising Advertising Advertising Advertising Advertising Advertising Advertising Advertising Advertising Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing R&D R&D R&D $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Budget 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 25,000 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 8,500 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 7,500 1,000 1,000 1,000 1,000 1,000 1,000 2,000 2,000 2,000 2,000 2,000 2,000 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 4,000 4,000 4,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Actual 21,000 24,000 25,000 22,000 19,000 20,000 — — — — — — 7,800 8,200 8,500 7,900 7,400 7,000 — — — — — — 5,500 6,500 7,500 6,500 5,000 5,000 — — — — — — 1,000 1,000 1,000 1,000 1,000 1,500 — — — — — — 2,500 2,500 2,500 2,500 2,500 3,000 — — — — — — 4,500 5,000 5,000 $ $ $ $ $ $ Variance (1,000) (4,000) (5,000) (2,000) 1,000 —
$ $ $ $ $ $
(300) (700) (1,000) (400) 100 500
$ $ $ $ $ $
(500) (1,500) (2,500) (1,500) — —
$ $ $ $ $ $
— — — — — (500)
$ $ $ $ $ $
— — — — — (500)
$ $ $
(500) (1,000) (1,000)
Confidential
1
8/11/2008
Operating Expense Budget Data
Operating Expense Budget
Month Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Qtr Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Year 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 Category Program Program Program Program Program Program Program Program Program Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Overhead Other Other Other Other Other Other Expenses R&D R&D R&D R&D R&D R&D R&D R&D R&D Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Utilities Utilities Utilities Utilities Utilities Utilities Utilities Utilities Utilities Utilities Utilities Utilities Rent / Leases Rent / Leases Rent / Leases Rent / Leases Rent / Leases Rent / Leases Rent / Leases Rent / Leases Rent / Leases Rent / Leases Rent / Leases Rent / Leases Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Supplies / Maintenance Travel Travel Travel Travel Travel Travel $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Budget 4,000 4,000 4,000 5,000 5,000 5,000 5,000 5,000 5,000 500 500 500 500 500 500 650 650 650 650 650 650 500 500 500 500 500 500 650 650 650 650 650 650 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,500 1,500 1,500 500 500 500 500 500 500 500 500 500 500 500 500 750 1,000 500 750 1,000 500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Actual 4,000 4,000 3,500 — — — — — — 500 500 500 500 500 600 — — — — — — 500 500 500 500 500 550 — — — — — — 1,200 1,200 1,200 1,200 1,200 1,200 — — — — — — 500 500 500 500 500 400 — — — — — — 750 1,000 500 750 1,000 1,000 $ $ $ Variance — — 500
$ $ $ $ $ $
— — — — — (100)
$ $ $ $ $ $
— — — — — (50)
$ $ $ $ $ $
— — — — — —
$ $ $ $ $ $
— — — — — 100
$ $ $ $ $ $
— — — — — (500)
Confidential
2
8/11/2008
Operating Expense Budget Data
Operating Expense Budget
Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Qtr Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Year 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 Category Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Expenses Travel Travel Travel Travel Travel Travel Other Other Other Other Other Other Other Other Other Other Other Other $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Budget 1,000 1,000 1,000 1,000 1,000 500 600 600 600 600 600 600 600 600 600 600 600 600 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Actual — — — — — — 600 600 600 600 600 800 — — — — — — Variance
$ $ $ $ $ $
— — — — — (200)
Confidential
3
8/11/2008
Operating Expense Budget
[Company Name] Operating Expense Budget
[Date]
Year Expenses Month (All) (All) (All) Data Qtr Q1 Category Employee Other Overhead Program Q1 Total Q2 Employee Other Overhead Program Q2 Total Q3 Employee Other Overhead Program Q3 Total Q4 Employee Other Overhead Budget Plan $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 97,500 4,050 8,100 22,500 132,150 97,500 4,050 8,100 22,500 132,150 97,500 4,800 9,000 28,500 139,800 106,000 4,300 9,900 Actuals $ 114,000 $ $ 4,050 8,100 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Budget to Actual Variance (16,500) (2,500) (19,000) (2,300) (700) (50) (500) (3,550) -
$ 25,000 $ 151,150 $ 99,800 $ $ 4,750 8,150
$ 23,000 $ 135,700 $ $ $ $ $ $ $ $ -
Confidential
4
8/11/2008
Operating Expense Budget
Q4 Q4 Total Grand Total Program $ $ $ 28,500 148,700 552,800 $ $ $ $ $ 265,950
$ 286,850
Confidential
5
8/11/2008
Operating Expense Budget
$140,000
$120,000
$100,000
$80,000
Budget / Actuals
$60,000
$40,000
$20,000
$0
-$20,000
-$40,000 Other Other Other Overhead Overhead Overhead Other Employee Employee Employee Employee Overhead Program Program Program Program 8/11/2008
Q1
Q2
Q3
Q4
Expense Categories
Budget Plan Actuals Budget to Actual Variance
Confidential
Page 6