Complete Cost Picture
Direct labor, overhead, G&A, IR&D, B&P, occupancy, pass-through costs, and profitability—organized in one clear view for faster decisions.
BREAKEVEN PLUS™ • ESTIMATIONAL STACK™ • FALIB®
CAS 418-aligned reporting for labor-intensive contractors, built for transparent pricing, audit-ready assumptions, and defensible profit decisions.
Direct labor, overhead, G&A, IR&D, B&P, occupancy, pass-through costs, and profitability—organized in one clear view for faster decisions.
Built for everyday commercial and private work, with optional rigor when it matters: consistent assumptions, traceable inputs, and clean documentation you can rely on.
Works for union contractors and prevailing-wage jobs—including Davis-Bacon— so wage/fringe impacts are visible early and pricing stays defensible across bids.
| Additional Wages | Burden Ripple | Fringe Ripple | Total Ripple | Total % | Fringe Surplus | Fringe % | Combined % |
|---|---|---|---|---|---|---|---|
| 68,934.00 | 16,165.02 | 7,252.69 | 23,417.71 | 4.37% | 29,790.00 | 5.56% | 9.93% |
| Component | % | Amount | Count |
|---|---|---|---|
| Burden | 23.45% | 125,629.62 | — |
| Fringe | 38.76% | 207,670.67 | — |
| Burden + Fringe | 62.21% | 333,300.29 | — |
| Hours | — | — | 14,500 |
| Hourly Labor Rate | — | 36.95 | — |
| Revenue | — | 466,800.00 | — |
| Revenue Shortfall | — | 68,934.00 | — |
| Revenue w/ Burden | 62.21% | 869,034.29 | — |
| Employees | — | — | 8 |
A master-report view that stays usable for commercial and private contractors, with added depth when Davis-Bacon or prevailing-wage rules apply.
Wages & Salaries — full breakdown by employee, including overtime and differential rates.
Fringe Shortfalls — captures prevailing-wage adjustments (including Davis-Bacon) and ripple impacts.
FICA, Medicare, Workers’ Comp, PTO, health benefits, and retirement matches, applied to the right base.
Non-direct wages & salaries — admin, clerical, and office costs with clear classification.
Allowable & unallowable costs organized for clean internal reviews and stronger proposals.
Overhead (OH), G&A, IR&D, B&P — with rate logic you can explain and reuse.
BreakEven rate plus a clear total cost result for confident pricing decisions.
Subcontracts, COGS, equipment, travel — with markup behavior visible and controllable.
Single Base (DL) and Total Cost Input (TCI) — choose the base that matches your pricing approach.
Labor profit & margin · pass-through profit & margin · blended profit & blended margin.
Use this view to explain your pricing story fast—whether you’re bidding private work, managing union labor, or validating Davis-Bacon ripple impacts.
What it captures: Regular, overtime, and double-time hours and pay by worker/category for direct, site-facing labor.
Why it matters: This is the first pillar of the rate. If direct wages are understated, every downstream burden and fringe calculation is distorted. FALIB-Mr keeps hour types intact so prevailing-wage uplift doesn’t get flattened into a single average.
What it captures: Direct, salaried labor tied to jobs (e.g., superintendents, field engineers) with bonuses where applicable.
Why it matters: These roles often slip between overhead and direct. FALIB-Mr shows them explicitly so labor build-ups stay defensible in job narratives and internal allocation reviews.
What it captures: Health, dental, vision, life, and other monthly/annual employee premiums attributed to direct labor.
Why it matters: Flat premiums don’t ripple with wages. FALIB-Mr keeps fixed-premium benefits separate from percentage-based burdens so the model doesn’t compound costs incorrectly.
What it captures: Holidays, PTO, sick, and other paid leave attributed to direct employees.
Why it matters: PTO is paid, non-productive time. If it isn’t loaded into your hourly rate, your “low” price is just hidden risk.
What it captures: Employer retirement contributions/matches for direct labor.
Why it matters: This is a wage-based fringe. When base wages rise (union changes or prevailing-wage requirements), retirement costs can rise too unless capped—FALIB-Mr makes that effect visible.
What it captures: Employer payroll taxes (FICA/Medicare), FUTA/SUTA, workers’ comp, general liability surcharges, etc., applied correctly to the wage base.
Why it matters: Burden is base-sensitive. FALIB-Mr applies it to the correct wage basis so your loaded rate reflects what payroll will actually produce.
What it captures: The required fringe level (e.g., Davis-Bacon) versus what you currently provide—calculating any shortfall to be covered through cash wages or benefits.
Why it matters: When prevailing wage rules apply, this shows exactly what needs to be added per hour—so you can choose the cleanest mix of cash vs. benefits and keep pricing consistent from estimate through closeout.
What it captures: Updated effective pay rates after accounting for fringe shortfalls (or surpluses), across hourly and salary roles.
Why it matters: Your rate is built on adjusted reality—not wishful wage tables. Estimators see the rate that will actually hit payroll.
What it captures: The “prevailing-wage ripple”—secondary cost increases to burdens and fringes that occur because base wages were adjusted to meet wage requirements.
Why it matters: Most spreadsheets miss this. FALIB-Mr quantifies it so you don’t eat the difference at closeout—whether the driver is Davis-Bacon, union escalation, or market wage pressure.
What it captures: Office/admin/clerical and non-billable labor supporting operations, with their real hours or salary equivalents.
Why it matters: The base for indirect rates—Overhead (OH) and G&A—must be clear and consistent, especially when you need to explain pricing structure to owners, banks, or public-sector buyers.
What it captures: Benefits and paid time off for indirect personnel.
Why it matters: These flow into the loaded indirect pools and later into OH/G&A calculations—so your rates reflect the full cost of support labor.
What it captures: Payroll taxes, workers’ comp, GL on indirect labor.
Why it matters: Establishes a transparent, auditable total cost for the indirect labor pools—reducing “mystery rate” skepticism.
What it captures: How allowable indirect totals load into rate calculations (which costs go to Overhead vs. G&A, and at what effective percentages).
Why it matters: FALIB-Mr applies indirects to the correct base (e.g., direct base wages rather than compounded, fringe-inflated wages) to prevent stacking errors and keep rates explainable.
What it captures: Non-labor operating expenses—IT, rent, training, software subscriptions, fuel, phones, vehicles, janitorial, insurance add-ons, etc.—and their classification for rate building.
Why it matters for rate forecasting (all contractors): Operations costs are a major driver of overhead. If they are not allocated into the model, the “break-even” you estimate won’t reflect your actual financial reality—meaning your bid may win on paper and lose in execution because overhead was never recovered in the price.
Note: The allowable/unallowable split is most important when you need it (public-sector cost narratives), but the same structure improves clarity for commercial and private contractors too—especially when leadership wants a clean “what runs the company” view.
What it captures: Step-through from direct base wage → burden & fringe → Overhead → G&A (optionally IR&D/B&P/OCC) → Prime Cost (break-even) → Profit markup → Sell rate.
Why it matters: This is the story your estimator needs and your customer can accept—one clear build showing where every dollar sits and why the sell rate is justified.
What it captures: Travel, equipment, COGS, and subcontractors with optional markups.
Why it matters: Pass-throughs can look “cheap” in a bid but kill margin later. FALIB-Mr blends these into the overall revenue picture without contaminating labor rates.
What it captures: A capital charge on net book value of selected assets if you choose to include it.
Why it matters: Helpful for long-duration public work and facility-intensive operations where carrying cost should be considered in price.
What it captures: Hours, direct and indirect loaded labor, indirect ops, break-even rate, applied profit (fee), pass-through revenue/markup, and the final sell rate.
Why it matters: One final line decision-makers can point to: “Here is our break-even and sell rate; here’s how we got there.”
Whether you need executive-level forecasting, job-level clarity, or a simplified bid-ready view — FALIB® keeps your pricing defensible.
Disclaimer: FALIB® reports are based on forecasted labor, operational costs, pass-through components, and other cost estimates entered by the end-user, and should not be interpreted as incurred cost actuals. Profit visibility and profit predictability in FALIB® refer to modeled forecast outcomes — not realized or audited financial results. Profit outputs in FALIB® represent projected conditions derived from user-provided inputs and do not constitute evidence of actual earnings, final contract performance, or accounting actuals.