two questions of mechanics of material civil engineering. please solve and show all the work and formulas.please show all the work and formulas. two questions of mechanics of material civil engineering. please solve and show all the work and formulas.

The exam is designed to test your competency in understanding and application of the budgeting concepts (such as balanced budget, objects of expenditures, cost functions, taxation principles, capital budgeting, debt, budget as a planning document, etc.). It also practices your Excel and policy memo writing skills.

Question 1 requires you to create a monthly budget (in Excel) for 2022. You only need to create one budget sheet (or tab). Note that I am not expecting complete accuracies in calculations. When grading, I focus on your conceptual understanding and basic quantitative skills. Show your formula/equations in each cell of the Excel budget so that I can tell your thought process.

First, you need to calculate the number of children each month. The children enrollment in Jan. 2022 should be a 5% increase from the Dec. 2021 number. The enrollment continues to grow by 5% every month in 2022.

Second, calculate the number of full-time (FT) day care workers based on the child/staff ratio. When calculating number of people, you should round it up to the next whole number. Use CEILING function in Excel if you can. 

Third, you need to figure out how many FT employees needed to cover the vacation/personal days. This is a little complicated. Let me try to give you some direction:

You already calculated the number of FT employees each month. Since each full-time employee takes 10 days off a year, how many vacation/personal days a year the Center has to cover for all FT employees? How many vacation/personal days per month? A FT employee works 241 days in 2022 because he/she takes 10 days off (241=251-10). How many days, on average, does each FT employee work every month? If there are X number of vacation/personal days the Center has to cover each month, and each FT employee works Y number of days a month, the number of employees needed to cover vacation/personal days will be X/Y. This is probably the most difficult part of the question. Please try your best to solve it. If you really can’t figure it out via calculations, give a reasonable estimate and explain it in the memo. You can still receive partial credits this way.

Fourth, you need to calculate how many college students needed to cover lunch hours. Each student can work 3 hours a day while each FT employee only has one hour lunch time. Therefore, each student can cover 3 FT employees for lunches.

In addition, some costs are expected to increase by 4% during 2022. For example, the food cost will increase to $4.16 (=4*1.04). As you have seen in the case study answer key, I divided the administrator and secretary salaries by 4. This is because they work for four centers and the city only needs to pay partial of their salaries. I assume they divide their work equally among the four centers they serve.

There are other changes. Please refer to the exam.

Question 2 (including 4 parts) asks you to write your answers in a memo format. You can follow the format of the example I posted in Module 10. 

Your answer to Question 2.1 could be in the Background and/or Issues sections. Briefly describe the main assumptions and rationale for your calculations in the Excel. That is, how did you take into account the changes? How did the changes affect the monthly budget? 
Questions 2.2 and 2.3 are basically discussion questions, which could be in the Options section. Make sure you integrate class readings into your discussions. Provide in-text citations and references. 

To answer Question 2.4, you need to provide some suggestions for the Center to balance its budget and be sustainable in the long run. This should be your Recommendation/Conclusion section of the memo.
Don’t forget to have a Summary/Introduction section at the beginning of memo. Also, include the headings “To, From, Subject, Date.”

Please attach both your memo (Word document) and budget (in Excel file, Not PDF) when you submit your exam. The link only allows one attempt. Make sure you have attached both documents.

The bonus question is optional. You are encouraged to give it try. Please write your answer in a separate Word document and submit it along with the two required documents mentioned above.

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