Cost Category	Total Costs All Funds	Less: Exclusions & Unallowables	Indirect Costs	Total Direct Costs	Federal Program	Non-Federal Programs (3)
Salaries (a)	1,314,000		373,250	940,750	141,000	799,750
Fringe Benefits (b)	352,000		99,988	252,012	37,772	214,240
Consultant Services	26,000		14,000	12,000	1,800	10,200
Staff Travel	94,000		20,000	74,000	11,100	62,900
Bad Debts	10,000	10,000 (1)
Office Rent	170,000		170,000	150,000	22,500	127,500
Consumable Supplies	161,000		11,000	68,000	10,200	57,800
Subcontracts	175,000	107,000 (2)
Purchase, Equipment Lease	82,000	22,100 (2)	59,900
Telephone	109,400		55,000	54,400	8,200	46,200
Entertainment	1,800	1,800 (1)
Printing & Reproduction	48,000		11,000	37,000	5,500	31,500
Insurance and Bonding	42,000		42,000
Fundraising	120,000			120,000		120,000
Postage and Delivery	34,000		5,100	28,900	4,300	24,600
Depreciation	28,800		8,800	20,000	3,000	17,000
Allowances	148,000	148,000 (2)
Emergency Assistance	54,000	54,000 (2)
Training Materials	82,000			82,000	12,300	69,700
Participant Support Costs	36,000	36,000 (2)
Total Costs	3,088,000	378,900	870,038	1,839,062	257,672	1,581,390