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FEHR & PEERS <br />Statement of Direct Labor, Fringe Benefits, and General Overhead <br />For the Year Ended December 25, 2015 <br />See accompanying notes, <br />3 <br />Unallowable <br />Allowable <br />Description <br />Total Casts <br />Costs <br />Footnote <br />Casts <br />DIREG BO <br />tt 91,666,746 <br />S 11,655,746 <br />SINGE BENEFITS <br />Payroll Taxes <br />1,579,048 <br />-S (27,886) <br />Igl <br />1,661,152 <br />Principsis' Madlcal, Life and Disability Insurance <br />653,251 <br />(8,197] <br />(n) <br />545,DE4 <br />Pdncipels'Keyman Life Insurance <br />21,898 <br />(21,808) <br />(1) <br />EmplOyea Medical, Life and Disability Insurance <br />1,488,383 <br />Pront Sharing Man Funding 1401 (k) <br />719,499 <br />1,499,363 <br />Proflt Sharing Ren Administration 1401(k) <br />32,602 <br />719,499 <br />VacalloNHoWaylSfck <br />2,526,128 <br />32,602 <br />2,528,126 <br />Employee Bonus <br />680,144 <br />850,144 <br />Principat Bonus <br />333,1 B5 <br />333;185 <br />Employee Benerrts - Otiter <br />95,548 <br />95,Sge <br />Fringe Benefits Subtot9l <br />8,340,662 <br />[57,691) <br />8,292,671 <br />GENERAL OVE_RkEAif <br />Labor - General Marketing !Advertising <br />397,209 <br />(397,208) <br />(c) <br />0 <br />Labor- Bide 8 Proposals <br />2,213,721 <br />2,213,721 <br />Labor- Direct Selling <br />225,D14 <br />225,014 <br />Indirect Labor - Othor <br />4,251,473 <br />4,251,473 <br />Labor Variance <br />(135,027) <br />(135,027) <br />AdvertlaingIPromotion <br />22,978 <br />(22,978) <br />(e} <br />a <br />131rect5elling <br />52,100 <br />(30,244) <br />(a),(b),(c) <br />21,858 <br />Bids 6 Proposals <br />25,851 <br />(9.449) <br />(a) <br />16,402 <br />Client Relations <br />$3,777 <br />(53,777) <br />(a}, Ui <br />0 <br />Office Reloca8ar. <br />44,838 <br />44,838 <br />Administrative Meetings <br />55,589 <br />(46,508) <br />(b) <br />9,081 <br />Computer Expense <br />914,304 <br />914,304 <br />Conferances and Professional Meetings <br />62,857 <br />(25,109) <br />(b), (e) <br />57,759 <br />Cont6butions <br />11,012 <br />(11,012) <br />(� <br />0 <br />Dues and Subscriptions <br />92,176 <br />(14,166) <br />(d}, (o) <br />78,010 <br />Educallonand Training <br />126,948 <br />(21,358) <br />(P) <br />1D5,592 <br />Employee Relations <br />346,016 <br />(332,955) <br />(e), (m) <br />28,061 <br />Employee Recruttfng <br />76,652 <br />(9,469) <br />(c), (q) <br />87,183 <br />Travel and Subsislance <br />708,240 <br />(11,664) <br />(b), (c) <br />694,578 <br />Employee Relocatlan Expenses <br />92,879 <br />Equipment less than $5,000 <br />102,824 <br />82,878 <br />Office Supplies <br />245,676 <br />(4,299) <br />(c) <br />102,824 <br />244,379 <br />Statlonely <br />13,763 <br />13,763 <br />Reference Library <br />4,723 <br />4,703 <br />Professional Fees <br />124,307 <br />124, <br />Voles and Data Communteatians, Nei of Direct Cost <br />(540,766) <br />(540,766766 ) <br />Postage 8 Melling <br />25,474 <br />26,474 <br />Temporary Personnel <br />87,991 <br />97,691 <br />Bank Charges <br />61190 <br />6,180 <br />Ganem] Liability Insurance <br />26,779 <br />28,778 <br />E&D Insurance <br />126,490 <br />128,490 <br />Workers' Compensation Insurance <br />127,209 <br />127,209 <br />Legal 8 Accounting <br />268,955 <br />266,955 <br />Rent <br />Equipment Rental and ME011anance <br />2,195,414 <br />620,747 <br />2,195,414 <br />Taxes 9 Licenses <br />135,198 <br />820,747 <br />Capital Gain I Loss <br />160,717 <br />(160,717} <br />(k) <br />136,196 <br />0 <br />Depreciation <br />91,396 <br />172,020 <br />(a) <br />234,016 <br />Amortixatfon <br />13,333 <br />(13,337) <br />(k) <br />0 <br />Interest Expense <br />13,703 <br />(13,703) <br />(f) <br />0 <br />Nan-Deductrble Expense <br />1,200 <br />(1,208) <br />(h) <br />a <br />State income Tax <br />37,015 <br />37,016 <br />General Overhead Subtotal <br />13,633_647 <br />(1,006,626} <br />12,fi27179 <br />Fringe Benefits & General Overhead Total <br />5 21,974,309 $ <br />[1� <br />; 20,009,700 <br />FAR OVERHEAD RATE <br />178,84° <br />See accompanying notes, <br />3 <br />