Eoghan Murphy (Dublin South East, Fine Gael) | Oireachtas source

I have spoken to accountants who might be regularly involved in this kind of work. They work for one of the big houses. They stated they would not make calculations in this way. When one reads Appendix 7 of the 2009 guidelines, overheads comprise the total staff cost, plus 40%. "Overheads" can be defined in any number of ways.