Currently, APEX allocates overhead based on labour hours to complete each job. This has work a really well for them o. r the last number of years, but Sandi is cone med d.at..er average if daim amou ts app ar to exceed METNJ's benchmarks. Sire provided imormation on APEX's current jobs in Appendix Over the years, APEX has invested a lot into rev equipment to help improve efficiency for both fire and flood jobs. The company is now using the equipment to a much greater extent, and this has helped lower the direct labour used on each job. Since purchasing the equipment, APEX has also purchased a number of generators to operate the equipment on site. The generators are charged at head office, and this has caused a dramatic increase in electricity costs, which is part of overhead. Sandi told you, We make a lot of revenue on water damage jobs and they take fewer labour hours to complete, so when we are stretched thin with resources I always choose the water damage jobs to ensure we preserve our bottom line. I think