Great Little Ones Pty Ltd is a small childcare / early education centre, looking after kids from 6 weeks to the age of 5 years old. Traditionally, the centre allocates indirect costs based on Direct Labour Dollars (educators' wages) The following costs are provided below: Direct Labour Under 2 years old 2-less than 3 3-5 years old years old Dollars $88,000 $220,000 $70,000 (educators' wages) Direct costs $35,000 $20,000 $5,000 (supplies) Food $10,000 $20,000 $50,000 Number of 7 20 11 Children The total indirect cost for the centre is $500,000 (rent, electricity, manager's wage, chef wage and others).