The memorandum provides the training department expenses for the first quarter of the year including salaries of $405,000, overtime of $91,000, and other expenses like entertainment, facility rentals, books, supplies and miscellaneous. The total expenses for the training department for the quarter were $337,900.

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.
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 $ 35,000.00
Books $ 500.00 $ 250.00 $ 500.00 $ 1,250.00
Supplies $ 250.00 $ 150.00 $ 375.00 $ 775.00
Miscellaneous $ 200.00 $ 175.00 $ 300.00 $ 675.00
Total $ 169,450.00 $ 575.00 $ 167,875.00 $ 337,900.00