If their budget is $5,060 this year and its $1,000 higher, than we can say that last year was $4060. Next, we look at the 11%. Their entertainment is 11% of the total budget. This means the rest of the budget is 89%. Multiply $4,060 by 89 which gets you $361,340. Add this with the $4060 (the 11% left) and it's $365,400. (I'm not sure if my math is 100% correct, but I know these are the proper steps.)
