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Alternately, you may select an entire row by moving your mouse to the left_most cell in a row. When the cursor changes to an arrow, click the mouse and the entire row will be selected. You may select an entire column by moving your mouse to the top_most cell in a column. When the mouse pointer changes to an arrow, click the column and all cells in it will be selected. Once the desired cells have been selected, you may apply formatting changes to your selections as desired.

In the Operating Expense Budget Section otherwise called OPEX, the details you may include are the following: o Advertising Costs o Delivery Costs o Other Employee Benefits o Insurance o Interests o Office Supplies o Postage o Maintenance and repairs o Telephone and other utilities o Rent and mortgage o Taxes _ There are other operating expenses you encounter and you have to put all of them in the template. Budgeting on a per period basis is likewise necessary herewith. If you are already in operation for a while, you must review the average periodical expenses and budget for operating expenses accordingly. Based on your average monthly or quarterly operating expenses, budget two period when necessary. If this is not possible, use the average based on the past 3 months or three quarters. Ensure that you pickup the highest period cost to ensure that your budgeting is enough to cover any spike on your costs.

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