Table 8.2 Examples of Indirect Cost Apportionment SETT COMPANY COMPANY-WIDE (INDIRECr costs) 120 Overhead (rent, utilities, clerical, machinery) OH Ceneral (upper management, staff, benefits, etc.) G&A 160 Indirect Total MARS Project PLUTO ProjectTotal Project costs Direct labor (DL) Direct non-labor (DNL) 150 100 10 110 Dinct Totelf Direct and Indirect Total 200 360 Some methods for apportioning indirect costs L Total indirect proportionate to botal direct costs PLUTO ProjectTotal 110 MARS Projgct DL and DNL OH and G&A 200 160 162 Il. OH proportionste to diresct labor only Ce.A proportionate to all direct costs PLUTO ProjectTotal 150 120 MARS Project DL. OH on DL DNL GkA on (DL and DNL) 10 148 212 II. OH proportionate to direct labor only: G&A proportionate to DL and OH and DNL. MARS Project PLUTO Project Total 130 162523.75 146.25 190 320 DL. and OH and DNL. G&A 213.75 360 Table 8.2 Examples of Indirect Cost Apportionment SETT COMPANY COMPANY-WIDE (INDIRECr costs) 120 Overhead (rent, utilities, clerical, machinery) OH Ceneral (upper management, staff, benefits, etc.) G&A 160 Indirect Total MARS Project PLUTO ProjectTotal Project costs Direct labor (DL) Direct non-labor (DNL) 150 100 10 110 Dinct Totelf Direct and Indirect Total 200 360 Some methods for apportioning indirect costs L Total indirect proportionate to botal direct costs PLUTO ProjectTotal 110 MARS Projgct DL and DNL OH and G&A 200 160 162 Il. OH proportionste to diresct labor only Ce.A proportionate to all direct costs PLUTO ProjectTotal 150 120 MARS Project DL. OH on DL DNL GkA on (DL and DNL) 10 148 212 II. OH proportionate to direct labor only: G&A proportionate to DL and OH and DNL. MARS Project PLUTO Project Total 130 162523.75 146.25 190 320 DL. and OH and DNL. G&A 213.75 360