M E M'O kA N D M <br />U <br />08/16/89 <br />TO: P. W. Maintenance Supervisors <br />FROM: Office Staff <br />SUBJECT: OVERHEAD RATES <br />This note is regarding the OVERHEAD RATES used on this form. -There <br />overhead rates: are tWd" <br />One is for billings which involve personnel costs only. (32.8Y.) <br />The second is for billings 'which include costs for personnel <br />Plus materials plus supplies. (20.7%) <br />Please write the rate used to calculate the overhead on the bottom of the <br />form. <br />