SETI COMPANY COMPANY-WIDE (INDIRECT COSTS) Overhead (rent, utilities, clerical, machinery) General (upper management, staff, benefits, etc.) Project costs Direct labor (DL) Direct non-labor (DNL) OH G&A 120 40 Indirect Total 160 MARS Project PLUTO Project Total 50 100 150 40 10 50 90 110 200 200 625 Some methods for apportioning indirect costs Direct Total Direct and Indirect Total 360 I. Total indirect proportionate to total direct costs MARS Project PLUTO Project Total DL and DNL OH and G&A 90 110 200 72 88 160 162 198 360 II. OH proportionate to direct labor only; G&A proportionate to all direct costs MARS Project PLUTO Project DL 50 100 OH on DL 40 80 DNL 40 10 G&A on (DL and DNL) 18 22 148 212 Total 150 120 50 40 360 III. OH proportionate to direct labor only; G&A proportionate to DL and OH and DN DL and OH and DNL MARS Project 130 PLUTO Project 190 Total 320