Table 8.2 Examples of Indirect Cost Apportionment SETI COMPANY COMPANY-WIDE (INDIRECT COSTS) Overhead (rent, utilities, clerical,...
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Table 8.2 Examples of Indirect Cost Apportionment SETI COMPANY COMPANY-WIDE (INDIRECT COSTS) Overhead (rent, utilities, clerical, machinery) General (upper management, staff, benefits, etc.) OH 120 G&A 40 Indirect Total 160 Project costs MARS Project PLUTO Project Total Direct labor (DL) 50 100 150 Direct non-labor (DNL) 40 10 50 90 110 200 Direct Total 200 Some methods for apportioning indirect costs Direct and Indirect Total 360 Table 8.2 Examples of Indirect Cost Apportionment SETI COMPANY COMPANY-WIDE (INDIRECT COSTS) Overhead (rent, utilities, clerical, machinery) General (upper management, staff, benefits, etc.) OH 120 G&A 40 Indirect Total 160 Project costs MARS Project PLUTO Project Total Direct labor (DL) 50 100 150 Direct non-labor (DNL) 40 10 50 90 110 200 Direct Total 200 Some methods for apportioning indirect costs Direct and Indirect Total 360
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