Calculates revised cost allocation amounts based on equipment hours vs direct labour hours Calculates average cost/job with revised overhead allocation based on equipment hours Compares current average cost/job using direct labour vs equipment hours Compares revised average cost/job using equipment hours to Insurance Benchmarks Calculates profit/job using revised cost allocation method based on equipment hours. Ranks jobs based on profitability. States a conclusion on ranking of jobs using equipment hours compared to job ranking using labour