The document outlines various expense categories for an organization including personnel services with wages and salaries for regular and temporary employees, contractor services such as communication and transportation, supplies like fuel and office supplies, materials such as building materials and repair parts, and current charges including insurance, equipment, clothing allowances, subscriptions and dues, taxes, and refunds.

1. Expenses
Personnel Services
Wages and salaries, regular $1,100.00
Wages and salaries, temporary $1,200.00
Other compensation $1,300.00
Contraction Services
Communication and transportation $2,100.00
Power, water, and sewage $2,200.00
Printing and Advertising $2,300.00
Repairs, Janitorial Services, and Other services $2,400.00
Supplies
Fuel and Lubricants $3,100.00
Office Supplies $3,200.00
Cleaning Supplies $3,300.00
Food $3,400.00
Materials
Building materials $4,100.00
Repair Parts $4,200.00
Current Charges
Insurance $5,100.00
Equipment $5,200.00
Clothing Allowances $5,300.00
Subscription on Dues $5,400.00
Taxes $5,500.00
Refunds $5,600.00
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2. Fixed Cost Variable Cost Justification
Employees must be paid for their services
For overtime and other forms of work provided
need to pay to get to site and to communicate
Needed to ensure the job Is done well
Needed to ensure the job Is done well
Needed to ensure the job Is done well
Needed for the site work and to ensure the job is completed
Needed to provide workers with food
Needed to complete the job and for the services