The internal audit section of a large organisation has a small core staff, which is supplemented with accounting staff from other sections when the workload demands it. The time sheets and cost records for the audit section show the following data: chargeable Total Labour Hours 0 0 2L Kl OI D $16,600 513,900 $15,400 $15,950 $16,400 $175600 $17,150 $14,050 $14,200 $16,140 515,940 $18,100 6% g m ~