1. STATE OF- THE ART SOLUTIONS
TRAINING DEPARTMENT
MEMORANDUM
To: Company President
From: Johanna Liz Oyola
Date: 24 de Octubre de 2012
Re: Department Expenses
Dear Sir:
Per your request, here are the figures for the training department for the first
Quarter of the year.
State-of-the-Art Solutions
Training Department
First Quarter Expenses
January February March Total
Salaries $135,000.00 $135,000.00 $135.00 $405,000.00
Overtime $30,000.00 $32,000.00 $29,000.00 $91,000.00
Entertaintment $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
Miscellaneus $200.00 $175.00 $300.00 $675.00
Total $169,450.00 $575.00 $167,875.00 $337,900.00