Bhimani, Horngren,
Datar and Rajan,
Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012
Solutions to exercises 3.12 Computing direct-cost rates, consulting firm. (15–20 min)
1 and 2 (ab bAverage salary + average fringe benefits (€) (b) Billable time for clients (c) Total time (d) = (ab b(b) Rate per billable hour (€) (e) = (ac) Rate per total hour (€) Director
200,000
1,600
2,000
125.00
100
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