You are the director of a small center, Child Time, and forecasting for your upcoming year. Your program will have three classrooms open, each projecting to be full: two toddler rooms of eight children and a preschool room of 18. All three rooms will need two teachers the entire hours of operation, 9:00 am to 5:00 pm. You need to show an annual budget that considers the expenses of six teachers plus you (adding in 25% for fringe benefits to base salaries) to the income generated by tuition. Your goal is to keep the percentage of your budget spent on personnel at 70% or below.
show a spreadsheet to calculate the average hourly rate you can pay all of your teachers and yourself, which includes the percentage of total income you are spending on payroll. This spreadsheet also needs to include what you are charging for tuition for each age group.
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