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Question(s) / Instruction(s):

Alta Services Company has 30 full-time employees. Actual time for each employee for the last period was as follows: Billable time for clients 2,000 hours Vacation time 200 hours Professional development 175 hours Un billable time 0 hours Sick leave 125 hours Demand for the company„s services is at 100% of the time available. Each employee is paid a salary of $75,000 per year. Management believes that clients should be charged for the employee„s benefits. What should be the total actual indirect-cost rate per billable hour?

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