Appendix I Data for three recent jobs Job A Job B Job C Job data Analyst hours 65 45 4 Analyst salaries (average $25 per hour) $ 1,625 $ 1,125 $ 100 Survey caller hours 0 30 540 Survey caller wages ($15 per hour) $ — $ 450 $ 8,100 Job profit Revenue $ 6,000 $ 6,000 $15,000 Direct costs: Analyst salaries (1,625) (1,125) (100) Survey caller wages — (450) (8,100) Overhead allocation ($70 per analyst hour) (4,550) (3,150) (280) Profit before commission (175) 1,275 6,520 Sales commission @ 40% — (510) (2,608) Pre-tax profit $ (175) $ 765 $ 3,912 Job A — Analysis of customer preferences: This is representative of a typical analyst job where data is provided by the client and all of LCI's work is analysis focused. Job B — Satisfaction survey with analysis for a client's product in comparison to its competition: LCI collected the data, analyzed the results, and provided the analysis to the client. Job C — Customer preferences survey with no analysis for a food manufacturer: This is a recurring job, in which the client provides the survey questions and performs its own analysis of the data. Core 2 — Practice Case