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User cost
<p>I have a small engineering design firm. All of our income is project based. There are three employees. How do we determine the fully loaded user cost for the employees? </p><p>The determination of employment expense is fairly straightforward. <br /> </p><p>The question is, how do we apportion the company overhead among the employees? Should it be evenly apportioned, regardless of the role that the employee fills in the company? Should the percentage of time billed by the employee have some influence on the apportionment? </p>
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