âWASBIRT-PCI is funded by the Substance Abuse and Mental Health Services Administration, Center for Substance Abuse Treatment SBIRT Grant (CFDA#93.243). The project is administered by the Washington Department of Social and Health Services and managed by the Division of Behavioral Health and Recovery.
1 CPI is computed by Earned Value / Actual Cost. 2  A value of above 1 means that the project is doing well against the budget. 3  Schedule Performance Index (SPI) : Represents how close actual work is being completed compared to the schedule. 4  SPI is computed by Earned Value / Planned Value. Cost Performance Index (CPI) : Represents the amount of work being completed on a project for every unit of cost spent. 2  CPI is computed by Earned Value / Actual Cost. 3  A value of above 1 means that the project is doing well against the budget.
The overhead rate is the ratio of the overhead cost to an allocation base, such as direct labor, equipment hours and factory space.The overhead rate based on labor hours or costs assumes that overhead costs are proportional to labor hours. Step 1.Calculate the direct labor cost.ip. 1  You may also calculate the overhead rate based on direct labor hours. 2  Divide the overhead costs by the direct labor hours over the same measurement period. 3  In the example, the overhead rate is $20 for each direct labor hour ($2,000/100).