PrepareOpBudgetsChapte4SOLUTIONS分析.doc

Chapter 4 Operating expenses Exercise 1 Dr. L. Ang Name of operating expense Jan. Feb. Mar. Apr. May June Totals Wages of veterinary nurse 1450 1450 1450 1450 1450 1450 8700 Supplies of pharmaceuticals 3200 3750 4200 4500 5600 6400 27650 Depreciation of equipment 210 210 210 210 210 210 1260 Telephone 342 375 402 472 551 608 2750 Travelling expenses 384 450 504 540 672 768 3318 Office expenses 546 563 576 611 650 679 3625 Interest on loan 225 225 225 225 225 225 1350 Depreciation of motor vehicle 450 450 450 450 450 450 2700 Totals 6807 7473 8017 8458 9808 10790 51353 Exercise 2