Work with a partner. Create a plan for staffing two classrooms for one week. Show what time each staff person will arrive, leave, and be on break. Assume the center is open for 10 hours a day. Compare your plan with others created by your classmates. How many full-time staff did you include? How many part-time? How many FTEs did you need?

1. Examine Director’s Resource 5-2: Income Statement, and Director’s Resource 5-3: Statement of Financial Position. What information can you obtain from each of these statements?