Sample Model — Solvability Systems Corporation

Rate & Pricing Model · RPM

This is what it looks like when you know your numbers.

The RPM is your complete financial model — indirect rates, wrap rate, labor utilization, and pricing power, all in one place. This is a real model built on a fictional company so you can see exactly what yours would look like.

Solvability Systems Corporation

A fictional federal IT services contractor used to demonstrate the RPM. Every number below comes from a real model structure — the same structure built for actual clients.

Solvability Systems Corporation
SSC · Federal IT & Cybersecurity Services
29 Employees $5.7M Revenue 7 Active Contracts Cost Plus · T&M · Fixed Price
EXAMPLE MODEL

Where your wrap rate comes from

These three rates — calculated from your actual Profit & Loss — are the inputs that drive everything else. Most contractors guess. The RPM calculates.

Fringe Rate
21.58%
Benefits, payroll taxes, leave — applied to direct labor
Overhead Rate
2.00%
Technical support costs applied to direct labor + fringe
G&A Rate
12.00%
Executive, accounting, legal — applied to total cost base

Built on $1.00 of direct labor

Every layer stacks on the one before it. Miss one and you're losing money on every hour you bill.

Layer Rate Amount
Direct Labor Base
1.0000
Fringe Layer 2
21.58%
0.2158
Overhead Layer 3
2.00%
0.0243
G&A Layer 4
12.00%
0.1488
Fully Burdened Labor Cost
1.3889
Fee Layer 5
8.00%
0.1111
Wrap Rate Multiplier
1.5000
What this means for pricing: An employee earning $50/hr should bill at $75.00. Know your candidate's pay rate and you know instantly whether you can afford them on this contract — before you make the offer.

Where the rates actually come from

The indirect rates above are not guesses or industry averages. They are calculated directly from SSC's Profit & Loss — pool divided by base, every time.

Fringe Pool
PTO & Holiday$343,616
Social Security$292,640
Group Health$220,200
Medicare$68,440
Other Fringe$1,932
Pool Total$926,829
Base (Direct Labor)$4,295,200
Rate21.58%
Overhead Pool
OH Labor$64,800
Recruiting$12,000
Training$600
Software$600
Other OH$15,435
Pool Total$93,435
Base (DL + Fringe)$4,661,978
Rate2.00%
G&A Pool
G&A Labor$395,850
Professional Fees$48,000
Software$24,000
Taxes & Licenses$13,800
Other G&A$93,721
Pool Total$575,371
Base (Total Cost)$4,793,093
Rate12.00%

Every employee. Every hour. Every dollar.

The RPM maps every employee to how their time is charged — direct, overhead, or G&A. This is what drives the indirect rate calculation and determines your true cost structure.

Employee / Title Annual Salary Pay Rate Bill Rate Charging
Davidson, H. · CEO$185,000$88.94G&A
Suzuki, T. · Senior Engineer$180,000$86.54$129.81Direct
Yamaha, K. · Senior DBA$180,000$86.54$129.81Direct
Ferrari, B. · Project Manager$180,000$86.54$129.81Direct OH
Bugatti, R. · Senior Analyst$110,000$52.88$79.32Direct
Bentley, P. · Engineer/Scientist$110,000$52.88$79.32Direct
Mercedes, M. · Software Engineer$110,000$52.88$79.32Direct
Lotus, F. · Database Specialist$110,000$52.88$79.32Direct
Delorean, B. · Technical Editor$100,000$48.08$72.12Direct
Lexus, G. · Software Engineer$125,000$60.10$90.15Direct
Tesla, N. · Software Engineer$125,000$60.10$90.15Direct
Porsche, A. · Software Engineer$130,000$62.50$93.75Direct
Fiat, L. · Software Engineer$135,000$64.90$97.35Direct
Saab, K. · Technician$75,000$36.06$54.09Direct
Total (16 shown of 29)$1,875,000

Bill rates calculated at 1.50 multiplier · 80.1% labor utilization · 29 total employees · $393,333 monthly payroll


You thought your G&A was 12%. It was actually 15%. That 3-point difference costs $50,000.

On a $2M fixed price contract with 60% direct labor, a G&A rate that's 3 points higher than you thought pushes your wrap rate from 1.50 to 1.54 — and $50,000 in unrecovered indirect costs comes straight out of your profit before you deliver a single hour of work.

Contract Value
$2,000,000
Fixed price · 60% direct labor
Intended Fee at 10%
$200,000
What you planned to make
Unrecovered Indirect Costs
$50,000
G&A was 15% — not 12% — wrap rate was 1.54 not 1.50
Fee Remaining
$150,000
25% of your intended profit disappeared
Most contractors can't answer the question "What is your G&A rate?" — and that's exactly the problem. The rate is running in your business whether you know it or not. The RPM tells you the number before you bid, not after you've already lost the profit.

Your RPM is a custom build. Not a template.

What you just saw is an example. Your RPM uses your chart of accounts, your employees, your contracts, and your actual indirect rates — calculated from your real P&L. The result is a model that tells you exactly what to charge on every proposal you submit.

Set Up a Discovery Call →

Jenny W. Clark · The GovCon CFO · solvability.com · jenny@solvability.com · 256-882-6276
LinkedIn: linkedin.com/in/solvabilityjwc

© 2026 Solvability · Rate & Pricing Model is proprietary methodology · Example data is fictional · RPM Example v2