The following information relates to a management consultancy organisation: $ Salary cost per hour for senior consultants 40 Salary cost per hour for junior consultants 25 Overhead absorption rate per hour applied to all hours 20 The organisation adds 40% to total cost to arrive at the final fee to be charged to a client. Assignment number 789 took 54 hours of a senior consultant's time and 110 hours of junior consultants' time. What is the final fee to be charged for Assignment 789?
A、$6,874
B、$10,696
C、$11,466
D、$12,642
A、$6,874
B、$10,696
C、$11,466
D、$12,642
【参考答案及解析】
Assignment 789 $ Senior consultant - 54 hours x $40 2,160 Junior consultant - 110 hours x $25 2,750 Overhead absorption - 164 hours x $20 3,280 Total cost 8,190 40% x total cost = 40% x $8,190 3,276 Final fee 11,466
Assignment 789 $ Senior consultant - 54 hours x $40 2,160 Junior consultant - 110 hours x $25 2,750 Overhead absorption - 164 hours x $20 3,280 Total cost 8,190 40% x total cost = 40% x $8,190 3,276 Final fee 11,466