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HDR Engineering, Inc. and Subsidiaries <br /> Statement of Direct Labor, Fringe Benefits, and General Overhead <br /> Year Ended December 28, 2013 <br /> 1 nallow able <br /> Actual Adjustment <br /> DIRECT LABOR $ 312,187,566 S 4,556 <br /> FRINGE BENEFITS <br /> Vacation $ 39,577,125 $ - <br /> Holiday 14,739,249 - <br /> Sick leave 331,593 - <br /> Payroll taxes 38,682,930 - <br /> Group insurance 40,662,638 -- <br /> Retirement benefits 20,830,551 (25,656) <br /> Total fringe benefits 154,824,086 (25,656) <br /> GENERAL OVERHEAD <br /> Indirect labor: <br /> General 133,733,207 (2,527,003) <br /> Marketing 38,075,155 (118,730) <br /> Travel and expenses-general 8,883,749 (1,823,783) <br /> Employees'expenses 12,055,062 (3,210,143) <br /> Supplies 285,519 - <br /> Building rental and expenses-net 47,566,221 - <br /> Taxes-general 2,841,443 - <br /> Computer expense 48,384,651 (3,805) <br /> Depreciation and amortization 8,261,589 (3,562,135) <br /> Postage 822,816 - <br /> Telephone 4,068,144 - <br /> Subscriptions 176,571 - <br /> Donations 1,637,361 (1,637,361) <br /> Insurance and self-insurance 10,366,927 3,851,471 <br /> Bad debt 789,457 (789,457) <br /> Office expenses 623,998 - <br /> Printing 51,928 - <br /> Marketing 3,720,414 (2,891,057) <br /> Intercompany overhead (638,597) - <br /> Administrative costs 14,162,364 (2,325,929) <br /> Temporary help 666,318 - <br /> Goodwill 9,861,823 (9,861,823) <br /> Interest-net 498,128 (498,128) <br /> Autos 1,086,497 (57,447) <br /> Professional services 540,577 (83,929) <br /> Miscellaneous 867,044 (765,533) <br /> Allocated expenses 41,059,656 (26,183,232) <br /> State income tax expense 1.672,649 (538,606) <br /> Total general overhead 392,120,671 (53,026,630) <br /> TOTAL FRINGE BENEFITS AND GENERAL <br /> OVERHEAD .1516,2112.1.12. <br /> TOTAL FRINGE BENEFITS AND GENERAL <br /> OVER!IEAD RATE 175.20% <br /> 426=011011111111 <br /> See Notes to Statement and Schedule. <br /> CONFIDENTIAL AND BUSINESS PROPRIETARY INFORMATION —DO NOT DISTRIBUTE FURTHER <br /> 1403-12203344 <br />