LESSON 1
PRACTICE EXERCISE
PART A - PERCENTAGES
SITUATION I. You are given the following budget information. Refer to this information to answer
Questions 1 through 6.
Current Year
Next Year
Civilian Pay
$ 150,000
$ 200,000
Equipment Purchase
65,000
75,000
Maintenance
35,000
35,000
Supplies
100,000
90,000
Construction
__ 150,000
__ 200,000
$ 500,000
$ 600,000
1. What percent of the Current Year's total budget is Civilian Pay?
2. What percent of Next Year's total budget is Civilian Pay?
3. What percent of the Current Year's total budget is Maintenance?
4. What is the percent change in Supplies from the Current Year's Budget to
Next Year's Budget?
5. What is the percent change in Construction from the Current Year's Budget to Next Year's
Budget?
6. What is the percent change in Maintenance from the Current Year's Budget to Next Year's
Budget?
SITUATION II. You are given the following budget information. Refer to this information to
answer Questions 7 through 10.
Current Year Budget
Current Year Actual Expenses
Civilian Pay
$ 150,000
$ 100,000
Equipment Purchase
65,000
75,000
Maintenance
35,000
35,000
Supplies
100,000
90,000
Construction
__ 150,000
__ 175,000
$ 500,000
$ 475,000
7. What is the percent deviation of the Civilian Pay expenses from the programed (budgeted)
amount?
8. What is the percent deviation of the Construction expenses from the programed amount?
9. What percent of programed funds was actually used in the category of Equipment
Purchase?
10. What percent of programed funds was actually used in the category of Construction?
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