Fernando's is a tiny sandwich shop just off the State University campus. Customers enter and place their orders at a small counter area. All orders are take-out because there is no space for dining in.

The owner of Fernando's, Luis Azaria, is attempting to construct a series of budgets. He has accumulated the following information:

A.	The average sandwich (which sells for $4.50) requires 1 roll, 4 ounces of meat, 2 ounces of cheese, 0.05 head of lettuce, 0.25 of a tomato, and a healthy squirt (1 ounce) of secret sauce.
B.	Each customer typically orders one soft drink (average price $1.50) consisting of a cup and 12 ounces of soda. Refills are free, but this offer is seldom taken advantage of because the typical customer carries out his/her sandwich and soda.
C.	Use of paper supplies (napkins, bag, sandwich wrap, cups) averages $1,650 per month.
D.	Fernando's is open for two 4-hour shifts. The noon shift on Monday through Friday requires two workers earning $10 per hour. The evening shift is only worked on Friday, Saturday, and Sunday nights. The two evening shift employees also earn $10 per hour. There are 4.3 weeks in a month.
E.	Rent is $575 per month. Other monthly cash expenses average $1,800.

Food costs are:

Meat	$7.00/lb
Cheese	$6.00/lb
Lettuce (a box contains about 24 heads)	$12.00/box
Rolls	$28.80/gross
Tomatoes (a box contains about 20 tomatoes)	$4.00/box
Secret Sauce	$6.40/gallon
Soda (syrup and carbonated water)	$2.56/gallon

In a normal month when school is in session, Fernando's sells 5,000 sandwiches and 5,000 sodas. In October, State U holds its homecoming celebration. Luis figures that if he adds a noon shift on Saturday and Sunday of homecoming weekend, October sales will be 30% higher than normal. To advertise his noon shifts during homecoming weekend, Luis will buy cups emblazoned with the State U Homecoming schedule. This will add $200 to paper costs for the month. Last year, he added two additional shifts, and his sales goal was realized.

	Required:
1.	Prepare a flexible budget for a normal school month.
2.	Prepare a flexible budget for October.
3.	Conceptual Connection: Do you think it was worthwhile for Luis to add the additional shifts for homecoming weekend last October?