KIWI Consulting services provides consulting services throughout Australia and New Zealand. It uses a job costing system to accumulate the cost of client projects. Traceable costs are charged directly to individual clients; in contrast, other costs incurred by Kiwi but not identifiable with specific clients are charged to jobs by using a predetermined overhead rate. Clients are billed for directly chargeable costs, overhead and a markup for the profit margin. Kiwi's financial controller, Janet Campbell, anticipates the following costs for the coming year: Percentage of cost directly Cost traceable to clients Professional staff salaries $2 500 000 80% Administrative support staff 500 000 50%