Dear John, I have a question which included in BBP practice and revision Kit up to June 2015, the question number is 45 GH Consultancy, when I calculate hourly rate for productive client work, I was using (salary 20,000*2+professional services costs $62100)/1575 hours, but the answer was that $62100/1575 hours , why didn’t they add two staffs’ salary, please help me. many thanks jingdong