Directions: Using MS Excel, create a sample HIM budget for a small/medium sized hospital with 20-25 FTEs in the HIM Department. This department includes the following areas: Coding, Release of Information, Imaging and Scanning, Cancer Registry and Transcription. Be sure to give the names of positions for each area with the number of personnel needed for each area. Be as detailed as possible and add realistic type figures, including supplies, personnel, fringe benefits etc. In addition to your spreadsheet, submit a 1-page summary to discuss the budget items you included and their reference to the budgeting process.