2. We noticed shop labor on your schedule of truck additions. Was this work done by your employees, and if so, did they work only on the trucks during that month and a half period, or was there other business-related work going on in the shop at the same time? If they worked on other jobs besides the retooling of the trucks, we need to know what cost driver you used to allocate the rent and utilities. We also need to make sure the $7,040 in labor costs did not include work on jobs other than the truck modifications. Also, how many hours did they work on the trucks? All the work on the trucks was completed by HydroQuals crew. They worked on the trucks and other jobs in the shop during that time, and the entire $7,040 was incurred on the retooling job. Total shop labor for the same period amounted to $17,945. That ratio was the basis of my allocation of rent and utilities. The crew worked 320 hours on the trucks.