Develop a simple budget for a fitness facility that takes into consideration the following:

~Membership dues

~Facility expenses (i.e., operating costs)

~Profit and cost centers revenues and expenses ( pick only 2 to include: Spa, Youth Programs, Food and beverage pro shop/retail, fitness/personal training)

~Equipment costs

* delegate your expenses based on the percentages listed (For example: Membership dues and fees should be 75% of your income, Fixed charges should be 25% of your expenses)