Theoretical Foundations of Multimedia Chapter 8  Cost Estimates

• Salaries for regular employees

• Fees for contract employees and services (e.g., an audio or video editor)

• Administrative and other personnel overhead costs (accounting, benefits, etc.)

• Facilities overhead costs (heat, light, etc.)

• Communications (telephones, fax, etc.)

• Travel (e.g., to consult with clients or to do background research)

Cost Categories may Include:

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