Procedure: 403.A-Calculating Rates for Revenue Producing Activities (RPA)

Appendix 1 Schedule X

Composite Hourly Rate Calculation
UW - XYZ Department

Cost
Category


Schedule

Total
Costs

Dept. A

Dept. B

Total

Per Hr.

Total

Per Hr.

Direct Labor

IV

$128,700.00

$67,500.00

$15.78

$61,200.00

$13.06

Indirect Labor

V

46,350.00

20,355.70

4.75

25,994.30

5.55

Indirect Materials

VI

2,000.00

1,217.00

.28

783.00

.16

Equipment Depr.

VII

11,725.00

5,710.30

1.34

6,014.7

1.28

Total Costs

$188,775.00

$94,783.00

$22.15

$93,992.00

$20.05

Divided By Base Hours

IV

4,278

4,685

Composite Rate per Billable Hour

Dept. A

$22.16

Dept. B

$20.06

Notes to Schedule X

This schedule summarizes the detail presented on Schedules I through VIII. Each cost category is scheduled by total and by departmental distribution; for comparison, hourly rates for each category are also shown.

Procedure: 403.A-Calculating Rates for Revenue Producing Activities (RPA)