Non personnel expenses: You have been tasked with computing baseline budget targets for the upcoming budget cycle. Using Table $12\mathrm{.}2$ as your starting point, make the following adjustments:$($a$)$ Solar panels have been installed with an expected $5\%$ decrease in utility cost, for a savings of about $$7,611.($b$)$ The inspection program was started in FY $2014$ and had funding for three quarters of the year. All of the start$-$up costs were incurred in FY $2014.$ The annualized value of the inspection supplies for the remaining one fourth of the year is $$81,899.($c$)$ Inflation is expected to be $2\%$ except for utilities, which will see no increase, and for leased space, which by contract will have a $3\%$ inflationary increase.$($d$)$ The number of service units will not change.$($e$)$ All departments are expected to achieve a $1\%$ improvement in efficiency on all lines of cost and in all programs.$($f$)$ Budget baselines are not given out in cents, so round to the nearest dollar.$$