First, on the "first step" tab match the given account numbers and account names. Use the chart of accounts from the Module 3 powerpoint slide 25 right side of the screen (wording about Deltek, etc.) as a general guide to help with labeling accounts, although there will be some accounts that are unique to Good Bidding. This is a common way of organizing accounts. Remember to sort accounts by pool and separate out the unallowable expenses. You will use exactly the number of accounts in each pool as there are rows for within the border; for example, there are exactly 9 fringe expenses for the fringe pool and exactly 10 expenses in the fringe base.

Second, once you have your accounts organized and labeled below, using the expenses reported on the income statement for Good Bidding, Inc. (amounts listed below beside the account name),create pools and bases on the additional tabs. Use formulas in the indirect rate worksheet tabs tocalculate indirect rates - must link cells and use formulas. You must include the following pools (no more and no fewer): fringe, facilities service center, overhead (contractor site), overhead (customer site), material handling, and G&A. On the pool tabs, to link the accounts and amount, use an equal sign and then select the account information below. Unallowables will not be entered in the pools or bases for this problem. Once you have all your rates calculated as a percentage to the nearest hundredth, you will calculate thewrap rate on the final tab.

Assumption: For purposes of the Facilities allocation, Total Square Feet in Office = 7,000, allocated as follows: 10% OH - Contractor-Site, 3% OH - Customer-Site, 2% M&H, and 85% G&A.

Account Names and Amounts from Income Statement (Keep the account names and dollar amounts together. Hint: Sort the 58 accounts by pool first, sort account numbers in Column D in number order, and then start assigning numbers to account names.)	Match each account with the correct account number. They are not correct across at this point!	Account Numbers (Use each number once and only once. Hint: Sort the numbers to put them in number order first. Then, assign to account names, using the Chart of Accounts in Unanet as a guide.)
Direct Labor - Customer-Site	1,725,892.44		60.02.09
Bank Service Charges	975.00		50.26.01
Contributions	65,000.00		80.03.35
Paid Time Off	141,879.30		60.01.01
Fringe Bonus Expense	42,500.00		90.03.15
Bad Debt Expense	2,399.14		60.01.03
Employer Paid Disability/AD&D Insurance	10,567.43		78.03.02
Direct Consultants	1,200,325.58		82.01.01
Rent Expense	28,452.85		60.02.01
Direct Labor - Contractor-Site	46,476.54		90.03.13
Holiday Pay	27,324.79		50.02.01
Utilities	33,752.45		60.02.02
Property Taxes	5,487.44		72.02.01
Depreciation Expense	10,865.35		60.02.05
Employer Payroll Taxes - FICA/FUTA/SUTA	176,244.50		80.03.41
ODC	2,420.31		84.01.01
B&P Labor - Contractor-Site	15,791.40		60.02.08
Overhead Labor - Contractor-Site	15,230.70		50.01.01
Tuition Reimbursement	5,105.00		80.03.05
OH Travel Expense - Contractor-Site	635.11		60.02.11
General Liability Insurance	3,875.00		70.01.01
Office Supplies	4,549.82		62.01.01
Employer Paid Health and Dental Insurance	34,222.89		80.03.01
OH Business Meals - Contractor-Site	1,735.40		62.01.02
Employer 401(k) Contribution	45,283.99		70.02.01
Overhead Labor - Customer-Site	79,165.77		62.01.03
Lobbying	13,500.00		80.01.01
OH Business Meals - Customer-Site	547.33		90.03.14
M&H Labor	21,400.00		62.01.05
Accounting fees related to M&H	4,250.00		70.03.03
Dues and Subscriptions - Contractor-Site	650.00		50.28.01
G&A Labor	140,325.11		62.01.06
OH Travel Expense - Customer-Site	1,212.68		78.01.01
Unallowable Legal Fees	5,400.00		62.01.10
G&A Travel	6,250.55		72.03.03
Outsourced purchasing support	3,300.00		62.01.12
Direct Travel	175,511.23		50.22.01
Worker's Comp Insurance	6,543.21		70.03.02
G&A Misc. Expense	500.00		72.01.01
Telephone Expense	8,900.27		90.03.12
Professional Fees	4,800.50		80.03.39
Dues and Subscriptions - Customer-Site	425.00		72.03.02
Entertainment	9,841.11		78.03.01
IR&D Labor - Contractor-Site	1,523.79		80.02.01
Dues and Subscriptions (Accounting and HR)	475.00		90.03.06
Training (Administrative Assistant)	1,500.00		80.03.04
Employee Morale	22,679.42		50.24.01
G&A Meals	1,268.24		90.03.08
B&P Labor - Customer-Site	2,149.22		80.03.10
Fines & Penalties	90.00		60.02.06
Direct Materials	255,525.51		80.03.37
Continuing Education (Accounting and HR)	5,990.00		50.30.01
Repairs and Maintenance	5,502.67		80.03.38
IT Outsourcing	2,325.18		90.03.03
IR&D Labor - Customer-Site	-		80.03.40
Business Licenses and Permits	13,215.87		82.02.01
Direct Subcontractor Labor	1,326,729.40		84.02.01
Advertising	14,540.00		90.03.01