Job Pricing
dual-overhead applied · FY2026 ratesApply a division's dual rates to a job estimate → overhead, breakeven, and bid price at a target profit. The dual method recovers more overhead on labor-heavy jobs and less on material-heavy jobs than a flat markup.
Rate setrate on M&S 12.39% · rate on labor 29.03%
Job estimate (direct cost)
Job M&S/Labor ratio: 4.33
| Total direct cost | $325,000 |
| Overhead applied (dual rate) | $49,626 |
| Breakeven | $374,626 |
| Profit (15%) | $56,194 |
| Bid price | $430,820 |
Dual rate vs. single markup
Dual-overhead
Overhead$49,626
Breakeven$374,626
Single markup (20.9%)
Overhead$67,778
Breakeven$392,778
Dual recovers $18,151 less overhead — this job is more material/subcontract-heavy than average, so a flat markup would over-price it.