no multiple choice are not included , only excel file is needed to complete no not involved Background: Cedar Cleaning Services (CCS) is a local business in the Tri-cities area. It provides cleaning services to residential households and commercial establishments. Both households and businesses sign contracts with CCS. As the contractor, CCS dispatches its crew to the locations. The crew performs the cleaning as per the contracts and reports back to the company's main desk. The main desk then prepares the invoices and sends them to the clients. Clients have one day to pay the invoices. Sales volume can vary from one quarter to the next. In terms of expenses, the main expense for CCS relates to labour. They pay crew members competitive wages and benefits. The wage rate is calculated on an hourly basis and is fixed for the entire year. The next expense item is cleaning supplies. CCS accounts for cleaning supplies relative to the hours worked. For example, they estimate that cleaning supplies are consumed at a rate of 0.2 litres per labour hour. This is a good measure because the longer it takes for a site to be cleaned, the more the consumption of cleaning supplies. Cleaning supplies are procured from a prominent vendor and the cost is fixed for the entire year. Sometimes clients are not happy about the cleaning services and register a complaint. In that case, the crew is dispatched again for a second cleaning. The hours accruing from such scenarios are not billed to the client as this constitutes a 'service recovery'; however, the crew is paid for such hours. CCS maintains a record of these hours and classifies them as 'unproductive hours,' or 'unbilled hours'. This is calculated as a percentage of revenue earning hours (e.g., 10% of revenue generating hours). For this assignment, assume that there is no consumption of cleaning materials when this second cleaning is being done. Budget for the Year 2022: The budget for the year 2022 was prepared in December 2021 and had the following components: Revenue: The revenue is calculated as number of hours that the crew works on a site, multiplied by the contracted rate with the client. The hours worked in the residential and commercial segments are shown separately, and there is a total for the combined hours worked. The revenue for each segment is arrived at by multiplying the hours for the segment by the rate. The budget is prepared for four quarters, one to four. For 2022, the budgeted sales hours were: For 2022, the budgeted selling price per hours were: Direct Labour Expense: CCS will pay its employees an hourly rate of $27 for the entire year. Cleaning Supply Usage: The budgeted usage is 0.33 litre / labour hour for the commercial segment and 0.38 litre/ labour hour for the residential segment. This is constant for the entire year. Cleaning Supply Expense: Budgeted expense is $6.29 per litre for the entire year. Maintenance: Budgeted expense is $6,800 per quarter and is the same for all four qua.

1. no multiple choice are not included , only excel file is needed to complete
no
not involved Background: Cedar Cleaning Services (CCS) is a local business in the Tri-cities
area. It provides cleaning services to residential households and commercial establishments.
Both households and businesses sign contracts with CCS. As the contractor, CCS dispatches its
crew to the locations. The crew performs the cleaning as per the contracts and reports back to the
company's main desk. The main desk then prepares the invoices and sends them to the clients.
Clients have one day to pay the invoices. Sales volume can vary from one quarter to the next. In
terms of expenses, the main expense for CCS relates to labour. They pay crew members
competitive wages and benefits. The wage rate is calculated on an hourly basis and is fixed for
the entire year. The next expense item is cleaning supplies. CCS accounts for cleaning supplies
relative to the hours worked. For example, they estimate that cleaning supplies are consumed at a
rate of 0.2 litres per labour hour. This is a good measure because the longer it takes for a site to
be cleaned, the more the consumption of cleaning supplies. Cleaning supplies are procured from
a prominent vendor and the cost is fixed for the entire year. Sometimes clients are not happy
about the cleaning services and register a complaint. In that case, the crew is dispatched again for
a second cleaning. The hours accruing from such scenarios are not billed to the client as this
constitutes a 'service recovery'; however, the crew is paid for such hours. CCS maintains a record
of these hours and classifies them as 'unproductive hours,' or 'unbilled hours'. This is calculated
as a percentage of revenue earning hours (e.g., 10% of revenue generating hours). For this
assignment, assume that there is no consumption of cleaning materials when this second cleaning
is being done.
Budget for the Year 2022: The budget for the year 2022 was prepared in December 2021 and had
the following components: Revenue: The revenue is calculated as number of hours that the crew
works on a site, multiplied by the contracted rate with the client. The hours worked in the
residential and commercial segments are shown separately, and there is a total for the combined
hours worked. The revenue for each segment is arrived at by multiplying the hours for the
segment by the rate. The budget is prepared for four quarters, one to four. For 2022, the budgeted
sales hours were: For 2022, the budgeted selling price per hours were: Direct Labour Expense:
CCS will pay its employees an hourly rate of $27 for the entire year. Cleaning Supply Usage:
The budgeted usage is 0.33 litre / labour hour for the commercial segment and 0.38 litre/ labour
hour for the residential segment. This is constant for the entire year. Cleaning Supply Expense:
Budgeted expense is $6.29 per litre for the entire year.

2. Maintenance: Budgeted expense is $6,800 per quarter and is the same for all four quarters.
Depreciation: Budgeted expense is $6,300 per quarter and is the same for all four quarters.
Receiving : Budgeted expenditure is $7,900 and is the same for all four quarters. Gas Related:
Budgeted expenditure is $3,200 per quarter and is the same for all four quarters. Actual Results
for the Year 2022: It is now January 7, 2023, and Cedar Clean Services (CCS) is comparing the
actual expenses against their budget. Here is what they found. Revenue: For 2022, the actual
sales hours were: For 2021 , the actual hourly revenues were:
CCS paid its employees an hourly rate of $29 for the entire year. Cleaning Supply Usage: The
actual usage was 0.39 litre / labour hour for the commercial segment and 0.35 litre/ labour hour
for the residential segment. This was constant for the entire year. Cleaning Supply Expense:
Actual expense was $6.57 per liter for the entire year. Fixed Overhead: To support the cleaning
operations, there are four items of expenditure. These are designated as overheads and their
budgeted expenses are as follows: Maintenance: Actual expense per quarter was as follows:
Depreciation: Actual expense was $6,100 per quarter and was the same for all four quarters.
Receiving : Actual expense per quarter was as follows: Gas Related: Actual exnense ner auarter
was as follows: Unproductive (Unbilled) Factor: Cleaning crews had to work 14% over the
revenue generating hours to address complaints and do a second cleaning. These hours were not
billable to clients, but Cedar Clean Services (CCS) would pay the employees for the time they
worked. For this assignment, assume that there is no consumption of cleaning materials when the
second cleaning was done.
Required: Part A: For this part you will use the template provided in Excel Workbook format.
Complete the following steps in seatuence:
Other Guidelines: - Data should be entered in the 'Input Database' spreadsheet only. - For all
other spreadsheets, you must use cell references, linking data from 'Input Database' or other
spreadsheets. Do not enter data or calculations without cell references. - To identify calculated
variances as favourable (F) or unfavourable (U), you need to use 'IF' formula. Part B: - Refer to
Week 10 slide deck, in class use version. Slide 93 has a discussion on Beyond Budgeting. -
Apply 5 principles of Beyond Budgeting for this organization and recommend how the
budgeting process could be improved by their application. This should be in your own words and
no external research or references are needed. - Structure of the memo: - Word limit: 500 words
maximum (penalty for going over this limit). - Arial or Calibri font with 12 point and double
space. - Memo format. - As MS Word document (any other format will receive a zero mark). -
Memo will be verified through Turnitin. Deliverables: - Completed Excel workbook. - Memo in

3. MS Word format. Delivery: - Upload both the items to the assigned folder in eConestoga. - Your
professor will advise you as to the due date of this assignment. Marking Key and Rubric: -
Included within the Excel workbook. - Please review all items in the marking key before
submission and ensure they are complete.
(Ceespany name) Operating Bludyet for the period Jan - Doc 21
Tueal
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