Does Presstimator Budgeted Hourly Rates distribute the overhead costs to individual cost centers by square footage?
Presstimator Budgeted Hourly Rates employs the standards established by the PIA, NAPL and BPIF. Therefore each cost distribution is unique. For example: equipment insurance is distributed based on the values of the equipment in each cost center, factory overhead distribution is based on all accumulated costs unique to each cost center plus labor, indirect supplies and equipment repairs and maintenance and occupancy costs are distributed based on square footage. So although it would be very easy to distribute overhead costs using one simple method, such as on a square footage basis, it would not provide accurate or realistic results. Profits would be likely be lost.
