*By what percentage would the total expenditures (14,610) increase over the Q3 forecast if wages/salaries were reduced 10% and utilities increased 40%? Wages/salaries=6,430 utilities=2,780

((-10%)*(6430) + (40%)*(2780))/14610*100%
  = (-643+1112)/14610*100%
  = 469/14610*100%
  ≈ 3.21%
Total expenditures will increase by 3.21% of 14,610. We assume that is the Q3 forecast amount.