If actual indirect-cost rates were calculated monthly rather than annually,then for the month of February with only 28 days:

Question

Quizplus · Accepted Answer

Fixed indirect costs spread over fewer days in a shorter month like February would result in higher total indirect-cost rates per unit of time or output, as the fixed costs (such as rent, salaries, etc.) remain constant regardless of the number of days in the month.

If Actual Indirect-Cost Rates Were Calculated Monthly Rather Than Annually,then