1. STATE – OF – THE – ART – SOLUTIONS
TRAINING DEPARTMENT
MEMORANDUM
To; Company President
From; You Name
Date;
Re; Department Expenses
Dear Sir;
Per your request here are the expense figures for the training department
for the first quarter of the year.
January February March Total
$
Salaries $135,000.00 $135,000.00 135.000.00 $405,000.00
Overtime $30,000.00 $32,000.00 $29,000.00 $91,000.00
Entertainment $1,500.00 $1,750.00 $1,200.00 $4,450.00
Facility rentals $2,000.00 $1,500.00 $3,500.00
Books $500.00 $250.00 $500.00 $1,250.00
Supplies $250.00 $150.00 $375.00 $775.00
Miscellaneous $200.00 $150.00 $300.00 $675.00
Total $169,450.00 $575.00 $165,875.00 $337,900.00