Can you please clarify the below questions based on the below table

Using the following assumptions, Can you help to complete the Actual Cost 2021 results

• Your new project was $5k over plan, but it was started midyear instead of starting January 1st.
• Your existing staff was required to do unplanned regulatory training costing $2,000.
• You were only able to replace 10 servers instead of 12.
• You had a 10% overrun on your implementation costs for new projects.

	Annual Budget 2021	Comments		Actual Cost 2021	Variance
Committed Expenditures
Service Contracts	50,000				50,000
Repairs	5,000				5,000
Leases	15,000				15,000
Software	20,000				20,000
Internal Support	40,000				40,000
External Support	23,000				23,000
Depreciation	13,500				13,500
Supplies	400				400
Training	2,000				2,000
TOTAL COMMITED EXPENDITURES	168,900			-	168,900
Upgrades
CPU Upgrades	4,220				4,220
Memory Addition	5,000				5,000
TOTAL UPGRADES	9,220			-	9,220
Replacements
Depreciation	4,000	12 servers @ $1,000 each depreciated over 3 years	-	4,000
Implementation Costs	3,200				3,200
Leases	3,000				3,000
TOTAL REPLACEMENTS	10,200			-	10,200
					-
New Projects					-
Capital Cost of New Hardware					-
Depreciation	5,000	1 server @ $20,000 depreciated over 4 years	-	5,000
Implementation Costs	3,200				3,200
Leases	3,000				3,000
Internal Support	20,000				20,000
TOTAL NEW PROJECTS	31,200			-	31,200
					-
TOTAL COSTS	219,520			-	219,520
					-
Internal charge-back					-
Department A (25% utilization)	(54,880)			-	(54,880)
Department A (25% utilization)	(109,760)			-	(109,760)
Department A (50% utilization)	(54,880)			-	(54,880)
	(219,520)			-	(219,520)