1. STATE-OF-ART SOLUTIONS
TRAINING DEPARTMENT
MEMORANDUM
To: Company President
From: Vanessa Berríos
Date: 11/02/2012
Dear Sir:
Per your request, here are the expenses figures for the trainind deparment for the first
quarter of de year.
State-or-the-Art Slutions
Tarining Department
Firts Quarter Expenses
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 $ 175.00 $ 300.00 $ 675.00
Total $ 169,450.00 $ 575.00 $ 167,875.00 $ 337,900.00