"Lucky Star" Fashion Store
Resort Budget

\begin{tabular}{|c|c|c|c|c|c|c|}
\hline
\multirow{2}{}{Particular} & \multirow[b]{2}{}{2011 Budget Total} & \multicolumn{4}{|c|}{Year 2012} & \multirow{2}{*}{\begin{tabular}{l}2012 \\ TOTAL \end{tabular}} \\
\cline{3-6}
& & \begin{tabular}{l} Quarter \\ 1 \end{tabular} & \begin{tabular}{l} Quarter \\ 2 \end{tabular} & \begin{tabular}{l} Quarter \\ 3 \end{tabular} & \begin{tabular}{l} Quarter \\ 4 \end{tabular} & \\
\hline
Guest Service & 8500 & 3572 & 3602 & 3632 & 3662 & \\
\hline
Operations & 12506 & 4206 & 4503 & 4800 & 5097 & \\
\hline
Marketing & 15012 & 3274 & 3452 & 3630 & 3808 & \\
\hline
Management & 26245 & 5502 & 6207 & 6812 & 7817 & \\
\hline
Payroll & & & & & & \\
\hline
Health & 652 & 170 & 185 & 199 & 214 & \\
\hline
Fire & 846 & 280 & 280 & 280 & 280 & \\
\hline
Flood & 627 & 165 & 165 & 165 & 165 & \\
\hline
Insurance & & & & & & \\
\hline
Administration & 1602 & 458 & 462 & 467 & 471 & \\
\hline
Training & 215 & 57 & 80 & 103 & 126 & \\
\hline
Total Cost & & & & & & \\
\hline
\end{tabular}

(a) Copy sheet 1 to create two copies.
(b) Rename the two copies as Data 1 and Data 2, respectively.
(c) In the Data 1 sheet, insert a new column before the Particular column.
(d) Insert a new row under the headings. Resize all rows and columns to a suitable size.
(e) Complete the above table by using the following formulas:

[tex]\[
\begin{array}{ll}
\text{Payroll:} & = \text{Guest Service + Operations + Marketing + Management.} \\
\text{Insurance:} & = \text{Health + Fire + Flood.} \\
\text{Total Cost:} & = \text{Payroll + Insurance + Administration + Training.} \\
\text{2012 TOTAL:} & = \text{Quarter 1 + Quarter 2 + Quarter 3 + Quarter 4.}
\end{array}
\][/tex]