Est. OH $ 920,000.

00
Est. DL Hrs 400,000.00
OH Rate $ 2.30
October
DL Hrs 55,000.00
OH Rate $2.30
Est. OH $ 126,500.00

Mixing
Est. OH $ 620,000.00
DL Hours 200,000.00
OH Rate $ 3.10
Packaging
Est. OH $ 300,000.00
Est. Mhrs 60,000.00
Oh Rate $ 5.00
October
Mixing
DL Hours 16,000.00
OH Rate $3.10
Est. OH $ 49,600.00
Packaging
Mhrs 15,000.00
OH Rate $5.00
Est. Oh $ 75,000.00
 Step #1
Food $ 600.00
Skiing $ 210.00
Lodging $ 200.00
Step #2
Food # of lbs 50
Skiing # of tickets 3
Lodging # of nights 8
Step #3
Activity Est. Cost Est. Volume OH Rate
Food $ 600.00 50 $ 12.00 Per Pound
Skiing $ 210.00 3 $ 70.00 Per Ticket
Lodging $ 200.00 8 $ 25.00 Per Night
Step #4 Single Base - 19-4
Billy OH $ 1,010.00
Activity Usage OH Rate Total OH Pounds 50
Food 22 $12.00 $264.00 OH Rate $ 20.20 Per Pound
Skiing 3 $70 $210.00 Billy
Lodging 4 $25 $100.00 Pounds 22
$574.00 OH Rate $20.20
David Est. OH $444.40
Food 28 $12.00 $336.00 David
Skiing 0 $70 $0.00 Pounds 28
Lodging 4 $25 $100.00 OH Rate $20.20
$436.00 Est. OH $565.60
 Step #1
Activity Est. OH
Account Inquiry $ 60,000.00
Account Billing $ 30,000.00
Account Verification $ 15,000.00
Correspondence $ 10,000.00
Step #2
Account Inquiry 2,000.00 Hours
Account Billing 20,000.00 Lines
Account Verification 20,000.00 Accounts
Correspondence 1,000.00 Letters
Step #3
Account Inquiry $ 60,000.00 2,000.00 $ 30.00 Per Hour
Account Billing $ 30,000.00 20,000.00 $ 1.50 Per Line
Account Verification $ 15,000.00 20,000.00 $ 0.75 Per Account
Correspondence $ 10,000.00 1,000.00 $ 10.00 Per Letter
Step #4
Northeast Office Midwest Office
Account Inquiry 100.00 $ 30.00 $ 3,000.00 Account Inquiry 200.00
Account Billing 10,000.00 $ 1.50 $ 15,000.00 Account Billing 7,000.00
Account Verification 1,000.00 $ 0.75 $ 750.00 Account Verification 600.00
Correspondence 50.00 $ 10.00 $ 500.00 Correspondence 100.00
OH $ 19,250.00
Northeast Office Midwest Office
DM $ 15,000.00 DM $ 15,000.00
DL $ 26,850.00 DL $ 26,850.00
OH $ 110.00 OH $ 79.78
Est. Cost Per Contract $ 41,960.00 Est. Cost Per Contract $ 41,929.78
dwest Office
$ 30.00 $ 6,000.00
$ 1.50 $ 10,500.00
$ 0.75 $ 450.00
$ 10.00 $ 1,000.00
OH $ 17,950.00
dwest Office
Est. OH $ 115,000.00
DL Hours 15,000.00
OH Rate $ 7.67

Northeast Office Midwest Office

OH 7,400.00 $ 7.67 $ 56,758.00 OH 7600 $ 7.67 $ 58,292.00
Contracts 175.00 Contracts 225
OH Per $ 324.33 OH Per $ 259.08
DM $ 15,000.00 DM $ 15,000.00
DL $ 26,850.00 DL $ 26,850.00
Est. Total Cost Per $ 42,174.33 Est. Total Cost Per $ 42,109.08