2 2018 BUDGETED DATA FOR THE ADVISORY SERVICE Budgeted billable hours 5000 hours of billable work Charge out rate per hour S Professional labour $ Variable overhead $ Fixed overhead $ 95. 60,000 142,000 210.00 per billable hour 00 per billable hour see 'overhead' note below 8 Overhead costs: Budgeted Variable and Fixed overhead rates are determined by dividing the budgeted (fixed or variable) overhead by the budgeted billable hours. This rate is used to opply overhead to each job as it is performed and eventually billed to the client. 2 2018 ACTUAL COSTS FOR THE ADVISORY SERVICE Actual billable hours 5900 Cha rgeout rate per hourS 210.00 per hour Actual professional hours worked 6000 97.00 per hour Actual professional hours paid $ Actual variable overhead$ Actual fixed overheads $ 56,000 162,000 0 1 ADDITIONAL DATA COLLECTED ON OVERHEAD COSTS FOR ABC CALCULATIONS 2 2019 Budgeted Overhead costs for T&K Solutions have been assigned to the following activity related cost pools: Budgeted Overhead Costs Overhead Cost Pool: Cost (activity) driver Total Expected Activity 380 sqm Facility related Technical Support Administrative Client Travel Advertising 96,000 24,000 160,000 82,000 48,000 Floor Space # of IT request Billable hours Km's travelled # clients 136 requests 14,130 billable hours 2320 km 200 clients Expected usage by division Billable hours Floor Space # IT requests Km's travelled # clients Bookkeeping 1,830 Advi 5,600 130 46 330 73 15 80 19 6,700 195 75 1,910 108 6