Split these costs into direct and indirect costs:

The company has 3 divisions: S/W Development, Marketing & Sales, and S/W Support.

- The average cost to company of the staff in the various divisions is as follows:

1. S/W Development: 12 engineers @ R552k per person average cost-to-company 2. Marketing & Sales: 6 staff @ R420k per person average cost-to-company 3. S/W Support: 10 technicians @ R360k per person average cost-to-company

- Cost of the equipment the S/W Development division uses.

- Rent

- CEO salary

- Administration staff with average annual cost-to-company of R108k.

- Other company fixed costs (utilities, etc.) total R21 000 per month.