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Dual overhead rate

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Dual Overhead Rate Recovery is used in construction contracting as a costing equation for bidding a project, costing an existing project or allocating corporate overhead to multiple divisions of construction work. It produces two rates, 1) Labor / Equipment Rate 2) Material / Subcontract Rate. This equation produces a percentage allocation of each class of cost.[1]

References

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  1. ^ Steven Cohan (2018). Business Principles for Landscape Contracting. Taylor & Francis. pp. 70–75. ISBN 9781351847087.
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