... $24,000Subtotal $41 ,50 0 $41 ,50 0Fringe benefitsFringes ( 25% direct labor) $10,3 75 Subtotal $10,3 75 $51 ,8 75 OverheadOverhead ( 65% of labor + fringes) $33,719Subtotal $33,719 $ 85, 594ExpensesMaterials ... @ $200 per day) $20,000Subtotal $ 35, 000 $ 35, 000Fringe benefitsFringes ( 25% direct labor) $8, 750 Subtotal $8, 750 $43, 750 OverheadOverhead ( 65% of labor + fringes) $28,438Subtotal $28,438 $72,188ExpensesMaterials ... problems by forcing them to look at things in an unconventional light.78MANAGING RISK IN ORGANIZATIONSFrame.c 05 6/16/03 12 :52 PM Page 78The employment of attribute analysis in examining the possibleimpacts...