elemental designs employes 1 0 full time employees and 1 0 trainees. each full time employe is salaries at 8 5 0 0 0 whereas trainee salaraies are just 2 8 0 0 0 . Overhead costs are applied on profession labor hour basis that includes a mixture of both employee and trainee hours. When a normal costing system is used, jobs using proportionately more full time employees than trainees will likesly.... be underbilled for actual resources used, be overbilled for actual resources used, result in an underallocation of driect costs, or be billed accurately for actual resources used