Prepare an operating budget excel spreadsheet for an established center designed to serve at least 48 preschool children

(You must use an excel spreadsheet for this assignment.) Using the MESH formula from the Week 2 Lecture, include line items to meet the needs for Materials, Equipment, Space, and Human Energy costs. Discuss in at least one full double-spaced paragraph where your center is located, whether it will be for-profit or not-for-profit, the philosophy and goals of the program, and who will be implementing the budget plan including what they would do if changes needed to be made later on. Refer to examples Chapter 5 “Developing and Administrating” and Chapter 5 “The Business of Child Care” as resources