in CA$ Direct Costs Total Software Development Professional Services Special Projects Cost 1: Materials and licenses 62,500.00 23,000.00 35,000.00 4,500.00 Cost 2: Salaries for software developers 280,000.00 196,000.00 28,000.00 56,000.00 Cost 3: Salaries for client service representatives 130,000.00 13,000.00 117,000.00 Total direct costs 472,500.00 232,000.00 180,000.00 60,500.00 Service Overhead Cost 1: Salary for the supervisor of SD 85,000.00 72,231.76 4,240.87 8,527.36 Cost 2: Outsourced development cost 12,000.00 10,197.43 598.71 1,203.87 Cost 3: Depreciation of equipment Total service overhead Administration 6,500.00 5,523.61 103,500.00 87,952.80 324.30 5,163.88 652.10 10,383.33 Cost 1: Salaries for 3 senior executives 320,000.00 223,977.11 92,589.41 3,433.48 Cost 2: Generic software licenses 20,000.00 13,998.56 5,786.84 214.60 Cost 3: Utilities Cost 4: Marketing and travel Cost 5: Office expenses Total administration Total Cost Overhead Application Rate Total service overhead rate Total administration rate Total overhead application rate 24,000.00 16,798.28 6,944.21 257.51 73,000.00 51,094.79 21,121.96 783.26 37,000.00 25,897.35 10,705.65 397.00 331,766.09 137,148.07 5,085.85 651,718.89 322,311.95 75,969.18 474,000.00 1,050,000.00 Per Hour 55.525751 84.763949 77.454399 Software Development Professional Services Special Projects Total 47.184979 59.328700 76.340286 2.770827 5.570456 24.525764 0.909487 83.174722 62.628259 Total overhead application rate per hour: 577,500/7,456 Total overhead application rate for the software development department: 419,718.89/5,498 Total overhead application rate for the professional services department: 142,311.95/1,711 Total overhead application rate for the special projects department: 15,469.18/247