DIRECT COSTS (Confidential Corporate information)

1.   Salaries.

2.   Employee benefits.

3.   Employee travel.

4.   Other.


INDIRECT COSTS.

Includes overhead costs of 25.57% of direct labor.  Overhead is a  
federally audited rate (ED is the cognizant auditing agency) which 
includes rent and utilities, materials and supplies, basic telephone line 
charges, and equipment rental.

Also includes General and Administrative costs at 8.34% direct labor and 
fringe, overhead, and other direct costs.  Again, G&A is federally 
audited rate for accounting and legal services.  Also includes fee at 7% 
of subtotal; typically half of fee is dedicated to interest costs used to 
borrow funds to operate contracts and grants. 

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