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the agreement at issue in the Farmers lawsuit and by examining
certain other records that were obtained from FIG containing the
charges for such work.
(2) Mr. Wharton next analyzed certain historical financial
data of DCI and ETS that showed the categories, and the amounts
in each category, of revenues received by DCI and by ETS during
the years 1981 through 1984. Based on that analysis, Mr. Wharton
concluded there were the following four categories of revenues
received by DCI or ETS during those years, (a) service, (b) mile-
age, (c) office, and (d) photo, phone, and reimbursable items.
He allocated the total lost revenues of $2,990,352 among those
four categories in proportions that reflected the historical data
relating to those years that he had analyzed.
(3) Mr. Wharton next analyzed certain historical financial
data of DCI and ETS that indicated the relationship of costs to
revenues within each of the four categories of revenues shown in
Analysis 1. Based on that analysis, Mr. Wharton determined the
direct costs that DCI or ETS would have incurred in generating
the lost revenues within each of those categories.
(4) Mr. Wharton next conducted "a study of the general
administrative-type expenses" to determine the additional vari-
able overhead costs (variable overhead) that DCI or ETS would
have incurred on an annual basis during 1981 through 1985 in
generating the $2,990,352 of total lost revenues for that period.
(5) Mr. Wharton next reduced the total lost revenues by the
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