Step 1: Complete this table first SP (or labor rate) $0.92 SI per output Note: SP * SI per output = Labor cost per unit of output which is provided in Exhibit 1 SO 180,000 AP $1.196 Note: AP=SP *(1+30%) AI per output Note: AP * AI per output * AO = actual total labor cost which is provided in Exhibit 3 AO 180,000